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TMI BlogRegistration requirementX X X X Extracts X X X X X X X X Extracts X X X X ..... Registration requirement X X X X Extracts X X X X X X X X Extracts X X X X ..... ount to manufacture under central excise. Is the jobworker required to get registration under SERVICE TAX Authorities Thank you all in advance Reply By Seetharaman K C: The Reply: If the process does not amount to manufacture then provision of services would be a fait accompli or an eventuality provided the service does not fall under the exempted category or negative list. The threshold exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion limit of Rs 10 Lakhs for small service providers for a financial year should be considered after which the service would become taxable. Registration would be required on the turnover crossing Rs 9 lakhs. These figures would not be much relevant if the turnover is on the higher side and it would be better to take registration as soon as the limit of Rs 9 Lakhs is crossed to avoid complication ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. If the service does not come under the exempted category or negative list then service tax would be payable at 12.36%. A question which arises in this case is that if the job work was being done earlier also (prior to the negative list method) how was this service escaped the payment of service tax till date? This question may have to be studied and addressed properly otherwise one can expect d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emand for earlier periods also X X X X Extracts X X X X X X X X Extracts X X X X
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