Clarification on ssi exemption

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This query is : Resolved

Aashish Kumar Jain (Querist)

16 April 2012 Dear Sir,
One of my client has earned a commission income of more than 10Lacs(Rs.13Lacs) in financial year 2011-12.
He is enjoying the status of SSI till last year.
As their commission income exceeds 9Lacs we took the Service tax registration.
Now i am not clear that the liability of service tax is on whole 13Lacs or on a difference 3lacs(13-10) in this year.

Please help me out as soon as possible.
I am waiting for your response
Thanks in Advance

CA Vibhash Kumar Sah

CA Vibhash Kumar Sah (Expert)

16 April 2012 For the year 2011-12, service tax liability is only on 3 lacs, from the year 2012-13, the entire commission amount will be chargeable to service tax.
However, you have not mentioned one basis issue- how much service tax has been collected from Service receiver. If your client has collected Service tax on entire 13 lacs, then liability will be discharged on entire amount.

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Aashish Kumar Jain

Aashish Kumar Jain (Querist)

16 April 2012 Sir can u give me reference where i can get the same.

CA Vibhash Kumar Sah

CA Vibhash Kumar Sah (Expert)

16 April 2012 u can refer notification no.6/2005 dated 1.3.2005.

CA Vibhash Kumar Sah

CA Vibhash Kumar Sah (Expert)

16 April 2012 u can refer notification no.6/2005 dated 1.3.2005.

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