Applicability of service tax

Save Share

This query is : Open

Rahul Mishra (Querist)

19 December 2013 Dear Sir,

one of my client provides export service amount Rs. 12 Lacs and provides domestics service Rs. 6 lacs.

1. is he liable to register in service tax.?? (i.e. basic exemption of Rs. 9 Lacs is available because export of service is exempt from service tax)

2. if registration of compulsory than he is liable to pay service tax.?? (i.e. basic exemption of Rs. 10 lacs is available for domestics service provided, export of service is exempt earlier.)

please clarify

Thanks in advance

CA Vikas Acharya

CA Vikas Acharya (Expert)

20 December 2013 person liable to pay service tax is required to get himself registered under service tax-- as per section 69.
hence if you satisfies the condition of export of service and sure about its exemption, neither registration nor tax is required to be paid.

for conditons for export of service see notification 36/2012

Rahul Mishra

Rahul Mishra (Querist)

20 December 2013 thanks alot vikas....

plz clarify one thing in case of export of service basic exemption of Rs. 10 is available separately for service provided to other than export of service.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now