28 March 2014
Dear All, I would like to know whether I need to register myself for service tax when I am providing services which are exempt under the law. For eg, if I am providing health diagonostic services, am I required to get myself registered? Kindly quote the related section and case law. Thanks in advance for the reply
28 March 2014
Dear Tushar, Please note that notification 33/2012 states that taxable services of aggregate value not exceeding Rs. 10 Lakhs is exempt from service tax. It defines aggregate value as the value of taxable services charged in the first consecutive invoices but does not include the value of invoices charged for providing exempt services. Hence in my case the invoices raised are totally exempt from service tax. So how am I liable to get myself registered under service tax