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Service tax

Mandeep (Manager) (26 Points)

02 March 2015

I am registered with Service Tax deptt as recruitment service provide. Sometime i give training on behalf of various banks also. The amount receipt from training is very less around 2-3 lacs only P.A. my query is " do i need to amend the registration certificate and start applying Service Tax for training activity also" ? Once i registered for service tax for one service than do i need to charge service tax all for other services also, rendered by me although the receipts from other services may be less than 9 lacs.? I am a proprietor

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3 Replies

J. K. Ratan (Compliance Advisor) (794 Points)
Replied 02 March 2015

Dear Sir

You are require to amend your ST-1. The basic exemption limit is considered for gross earning whether your earnng is from one service or more than one, it should be less than 10,00,000.

As you mentioned you are providing recruitement as well as traing services, your gross receipt should be less than 10,00,000 for claiming exemption limit.

Example: Gross earning from Recruitement Services INR 2.50,000.00

Gross earnin from Training Services INR 6,75,000.00

Total earning INR 9,25,000.00

You still are not liable to charge service tax from Cliets and deposit the same to Dept untile your gross Earning not crossed exemption limit INR 1000,000.00.

1 Like

jasmeet singh (auto consultancy business) (21 Points)
Replied 02 March 2015

hello there..i am starting a new business of pre owned car consultancy..i am planning to take DSA of all bnks to provide direct loan facilities to the customers... culd yu plz help me out in all details and procedures in filing the papers on taking DSA..

Mandeep (Manager) (26 Points)
Replied 03 March 2015

Originally posted by : Jay Kumar Ratan
	Dear Sir You are require to amend your ST-1. The basic exemption limit is considered for gross earning whether your earnng is from one service or more than one, it should be less than 10,00,000. As you mentioned you are providing recruitement as well as traing services, your gross receipt should be less than 10,00,000 for claiming exemption limit. Example: Gross earning from Recruitement Services INR 2.50,000.00 Gross earnin from Training Services INR 6,75,000.00 Total earning INR 9,25,000.00 You still are not liable to charge service tax from Cliets and deposit the same to Dept untile your gross Earning not crossed exemption limit INR 1000,000.00.

I am doing recruitment business in the name of " XYZ" consultancy( Proprietorship) and have service tax registration on this name. But i give training as an individual name.

So do i need to take another Service tax registration certificate as on my individual name?