Registration for exempt services

Save Share

This query is : Open

Sweta Agarwal (Querist)

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

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)

28 March 2014 yes once ur crossing 9 lakhs then u need to apply in form st-1 for service tax reg only exemption is given for payment of service tax.

Sweta Agarwal

Sweta Agarwal (Querist)

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

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)

28 March 2014 yes the notification talks abt exemption from payment of service tax but is it talking abt exemption from registration...

without claiming exemption how will u on record show it is exempted?

Sweta Agarwal

Sweta Agarwal (Querist)

28 March 2014 Notification 6/2005 talks about exemption from registration as well

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now