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Query regarding registration of service tax

This query is : Resolved 

05 October 2013 If Assessee 's gross receipt in f.y 2012-13 are reached 9,00,000 RS. in 15th march 2013 & after completion of 31St march it reached 11,00,000 Rs.

Assessee is liable to get registration number.But how he is liable to pay tax because after the registration in first year service tax has been paid after deducting in 10,00,000 Rs. So. assessee got registration number in f.y 2013-14 as on 16/05/2012.so what will be service tax paid & after the filling of return last year service amount shown in this year return?

05 October 2013 when the gross value exceeds rs 10 lakhs then service tax is to be paid.


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