can any suggest me if a person providing a taxable service and his turnover is less than 10 lakhs (say 7 or 8 lakh) is he liable to get himself registered.???
and
if the threshold limit applicable on whom registered assessee or unregistered assessee????
No he is not liable to get liable.
No a person is not liable to get himself registered under the Service Tax unless n until he crosses the threshold limit .
No a person is not liable to get himself registered under the Service Tax unless n until he crosses the threshold limit .
I think threshold limit is 10 lakh,, but the registration requirement after 9 lakh.
As per Section 69(2):-
The provider of taxable service whose aggregate value of taxable service in a financial year
exceeds Rs.9,00,000 shall make an application to the jurisdictional Superintendent of Central
Excise in the prescribed form for registration within a period of 30 days of exceeding the
aggregate value of taxable service of Rs.9,00,000
Registration limit is Rs.9 L and exemption limit is Rs.10L
If u exceede limit of Rs. 900000 ur are eligible to apply for registration...
If u exceeds limit of Rs 10,00,000 u have to pay service tax and can not claim any exemption if ur last year's turnover had exceeded rs. 10,00,000 ...
if he get himself registered although he is not liable to get himself registered and charging service tax from customer then in that case what he has to do. Is he liable to pay such amount to central goverment and file a return............. plz suggest.........
Yes , he has to pay service tax to the government if he has collected any from the customer.
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