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27 January 2013 A firm is registered in Jan & it is not sure whether Gross value of Taxable Services will exceed 1000000/- or not by March. Then, whether it is liable to charge ST in bills raised to clients from Jan onwards.
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Kaushik Vinod

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Kaushik Vinod (Expert)
27 January 2013 Dear Gadhia,

The Limit of 900000 is for registration in Service tax and not for payment of Service tax.
For payment of Service tax Notification No. 33/2012-ST dated 20-06-2012 is applicable and applicable limit is 1000000.

See the Notification No.33/2012-ST dated 20-06-2012

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