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Query on service tax

Service Tax (Legacy) 628 views 4 replies

 

A person is having a hotel business having the 17 room but out of total only 5 room tariff exceed 1000 per day,the collection from the 5 room comes to around 5 lakh p.a and the total collection from the 17 rooms comes to around 22 lakh,so my question is:- 
1)so does he liable to be  registered under the service tax 
2) does he also liable to  pay service tax during the current year 
3)can he claim as a small service provider
Replies (4)

Under mega exemption sl no 16 only the amount charged for the 5 rooms wouldbe liable. Since the same is less than 10Lakhs not need for regiatration. [ assumed that in previous year he was not liable]

Thanku  Madhukar sir for your reply ,so sir  it means he donot have to pay to service tax during the current year.

sir one more query due to lack of knowledge the client has already registered and also paid service tax during the last 2 quarter then does it make liable ??

Since his taxable turnover does not exceed Rs 10 lac, there will be no service tax liability.
If you have taken registration voluntarily then you need to pay tax, else surrender the registration.


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