Applicability of st
This query is : Resolved
nehakhandeparkar
(Querist)
11 August 2016
Is service tax applicable in the case of a labour contract (not being a case of works contract) if the total amount is less than The limit of Rs. 900000/-?
CA SAGAR M. AHUJA
(Expert)
11 August 2016
Service provider whose value of services exceeds Rs. 9 Lacs require registration, but still he can avail exemption if the value of services does not exceeds Rs. 10 Lacs Per Annum (Exemption to Small Service Providers as per Notification no. 33/2012-ST, Dated 20-06-2012)
In your case you are not liable to service tax up to Rs. 10 Lacs Services but in this F.Y your Services value increase and cross the exemption limit of 10 Lacs than you have to charge service tax in your bill on exceeding amount (Amount above Rs. 10 lacs) and pay to Govt.
In your case you are not liable to service tax up to Rs. 10 Lacs Services but in this F.Y your Services value increase and cross the exemption limit of 10 Lacs than you have to charge service tax in your bill on exceeding amount (Amount above Rs. 10 lacs) and pay to Govt.
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