Deepak Patel (CA Final) (136 Points)
06 December 2013
Hello frnds,
one of my clint wants to get voluntarily registered forservice tax. He is into recruitment consultancy services. Just want to know whether my clint is liable for service tax for services provinoded by him? If yes then under which category of form ST1...
GAUTAM SHARMA
(Audit Assistant)
(353 Points)
Replied 06 December 2013
If ur client is providng taxable services of 9 lakh or more, then he is required to get Registered.
If he volutantarily register himself, then he has to fle return everytime even if no services are provided.
Ur client can register himself under s.no. 9 of notofication no. 48/2012
also ur client is also eligible for ssp exemption (33/2012)
Deepak Patel
(CA Final)
(136 Points)
Replied 06 December 2013
s.no:-9 banking and other financial service...
is recruitment consultancy a financial service? and can v register under s.no.120..
GAUTAM SHARMA
(Audit Assistant)
(353 Points)
Replied 07 December 2013
Sir i am attaching the circular mentioning your service.I hope it will be usefeull for you.i've highlighted the service code.
CAclubindia
