Service tax registration

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

30 June 2016 For Business Auxiliary Services of Commission Agent, registration is required to be taken if turnover crosses 9 lacs. If the service provider is not having any office premises and is using his house to receive communications but actually going to his clients' offices to provide the service, can he use the house address for registration of premises.

As house is being used by full family and each member (spouse, son or daughter) may have their own taxable service, does one have to club the services provided by each family member for reckoning the exemption limit?

Rupesh Jain

Rupesh Jain (Expert)
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30 June 2016 you can you house address for apply for the service tax number registration.

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Querist : Anonymous

Querist : Anonymous (Querist)

30 June 2016 Thanks. However what about small provider exemption. Is the value of taxable services provided by other members of the family ( not same services) also to be clubbed. Each member has his own bank account and files independent income tax returns.