registration of coaching center

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virendr (Querist)
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25 April 2009 sir,
i am running a commerce coaching center in a small town in gorakhpur district in uttar pradesh,
i want to know upto how many students i do not need to get registration of service tax.

and if i wants to get it then what is the procedure.

at present it is my second year batch which i am going to start and last year i had 4 students only, so whether i need to get registration or not.

Ca. Rajesh Dhama

Ca. Rajesh Dhama (Expert)
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25 April 2009 reg is require if gros receipt exceed 9 laks during any time of fin year so i think you have not crossed that limit so you not required to be registred.

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virendr

virendr (Querist)
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25 April 2009 sir, can i know the section under which it is declared so..

SIDDHARTHA SANKAR ROY

SIDDHARTHA SANKAR ROY (Expert)
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25 April 2009 Notification No 6/2005-ST dated 01.03.2005 (As amended).

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