Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

REGISTRATION UNDER SERVICE TAX

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... AN ASSESSEE WAS PROVIDING WORKS CONTRACT SERVICE TO GOVT DEPARTMENTS (For F/Y 2015-16 2016-17) WHICH WERE EXEMPTED IN SERVICE TAX via Mega Exemption,, AT THE SAME TIME HE RENTED HIS IMMOVABLE PROPERTY TO AN ENTITY AND RECEIVED ₹ 280000.00 p.a . AMOUNT OF BILL RAISED TO GOVT DEPTT. WERE IN CRORES FOR BOTH THE FINANCIAL YEAR BUT THE VALUE OF TAXABLE SERVICE WAS BELOW 10 LAKHS Whether he was .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... liable to get registered under service tax. - Reply By KASTURI SETHI - The Reply = Sh.Sanjeev Agrawal Ji, Threshold limit for the purpose of registration was 9 lakhs. It was value of TAXABLE SERVICE only. The value of exempted services was not to be included for the purpose of registration as well as threshold exemption of Rs.ten lakhs. Emphasis is again laid on taxable service. Go through th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e following notifications :- Service tax registration - Person or class of persons specified for the purpose of Section 69(2) [ Notification No. 26/2005-S.T., dated 7-6-2005 ]. Small Scale Service Provider - Limit for registration increased to ₹ 9 lakhs from 1-4-2008 [ Notification No. 9/2008-S.T., dated 1-3-2008 ] Also see Notification No.33/12-ST dated 20.6.12 as amen .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ded. - Reply By Ganeshan Kalyani - The Reply = Sir, you have cleared the doubt. It is clear that the provision says taxable service. - REGISTRATION UNDER SERVICE TAX - Query Started By: - Sanjeev Agrawal Dated:- 24-6-2021 Service Tax - Got 2 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... axmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates