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Liability of service tax registration.

This query is : Resolved 

If a proprietorship firm doing job work for a excisable unit and his bill value for a financial year across ten lac in a financial year.

Then this situation is that mandatory for Service Tax Registration.

Rupendra Sharma


As per NN 6 dated 01.03.05 last amended by NN 8 dated 01.03.08, assessee is not required to pay service tax on initial payment RECEIVED up to rs. 10 lac if, inter alia, aggregate value of taxable services RENDERED in the preceding financial year does not exceed rs. 10 lac.
However, as per Service Tax (Registration of Special Category of Persons) Rules, 2005 assessee is required to make application for registration within a period of thirty days of exceeding the aggregate value of taxable service of 9 lakh rupees.

Thus in ur case u have to make application for registration within 30 days from the day ur receipts exceeded rs 9 lac, if not registered earlier and become liable to pay service tax after initial receipt of 10 lac.


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