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Registration under service tax, Service Tax

Issue Id: - 116706
Dated: 14-9-2020
Registration under service tax

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Dear Sir,

My doubt is like this

Where service tax payable is opted on receipt basis as per 3rd proviso of the (ii)(1) 6 and for checking the registration criteria is also on receipt basis checked or accrual basis?

Eg: during the year actual receipt is ₹ 7,50,000/- and accrual basis say 12,00,000/- since i am paying service tax on receipt basis hence my T/o is below the prescribed limit for registration under Service Tax. Or should I liable for registration on accrual basis T/o which is > 10 lacs as stated above?

It is urgent please provide your valuable opinion.

Thank You in advance

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Showing Replies 1 to 2 of 2 Records

1 Dated: 14-9-2020

Sh.Manohar Kulburgi Ji,

In Service Tax, the assessee was required to file application for registration when his turnover reaches one lakh below threshold exemption limit. So the benefit of actual receipt basis is for payment of ST only and not for the purpose of registration. Emphasis is on the word,'turnover'. So you should have applied for registration on the date when you crossed 9 lakhs and not within 30 days.

See relevant portion of Notification No.33/12-ST dated 20.6.12 effective from 1.7.12.

(viii) the aggregate value of taxable services rendered by a provider of taxable service from one or more premises, does not exceed ten lakh rupees in the preceding financial year.

(B) “aggregate value” means the sum total of value of taxable services charged in the first consecutive invoices issued during a financial year but does not include value charged in invoices issued towards such services which are exempt from whole of service tax leviable thereon under section 66B of the said Finance Act under any other notification.”

I hope your doubt is clear now.

2 Dated: 15-9-2020

Thank you for your opinion.


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