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Liability to pay service tax

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Querist : Anonymous (Querist)
20 February 2014 Suppose Mr A is a providing a service which is not covered under the negative list. FY 2012-13 is his first year during which he starts providing the service. Now suppose his receipt during FY 2012-13 is Rs. 15,00,000.

i.) Was he liable to get registered under service tax and pay service tax during the FY 2012-13 or will he have to get the registration during FY 2013-14.

2.)Now, during FY 2013-14 his receipts are only Rs. 5,00,000. Whether he will be eligible for exemption from paying service tax as he is a small service provider during FY 2013-14?

20 February 2014 1. liable to get reg and pay in 12-13 itself.

2.no since already crossed 10 lacs liable for tax payment.


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