22 December 2010
Sir, one of my client having courier service franchise office (brand name as ``Professional courier''), since his gross collection is nearly about 1.5lakh to 2.00 lakh per year, He will be liable to getting the registration under service tax ?
23 December 2010
Continuing Remesh Ji, the threshold limit was originally fixed by notification no. 6/2005 dated March 1, 2005 in which there is a restriction in 1st proviso for services rendered under brand name which is reproduced below:- Provided that nothing contained in this notification shall apply to,- (i) taxable services provided by a person under a brand name or trade name, whether registered or not, of another person;