Service tax

This query is : Resolved 

17 September 2013 if a company have four branches and each one take separate ST NO. WITH Same pan No. and one of the branch have a t/o of less than 10 lakh and other three branches have a t/o of more than 10lakh and hence they are paying service tax. Willthe fourth branch have to collect and pay service tax?

17 September 2013 The criteria of 10 lacs for the purpose of charging service tax is applicable per assessee and not per branch. Even if the turnover of each branch is less than 10 lacs but the total turnover of all branches of the assessee crosses 10 lacs, service tax is applicable.

Thus, in the given scenario, the fourth branch will also have to collect and pay service tax.

10 April 2014 Dear Mukesh,

Agree with Mr. Simarpreet.


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



Similar Resolved Queries


loading


Unanswered Queries



CCI Pro

Follow us
add to google news


Answer Query



Company
ARTICLESHIP 30 June 2026
Article Assistant or Paid Assistant

VIKAS VERMA & CO

New Delhi

Others

View Details
Company
ARTICLESHIP 16 July 2026
Article Assistant

Sahil Agarwal & Company

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 08 July 2026
Article internship

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
29 June 2026
Accountant (Finance & Compliance)

TRIEYEZ

Kolkata

CA

View Details
Company
06 July 2026
Senior Accountant

Arvindkumar Maniar & Co.

Rajkot

CA

View Details
Company
06 July 2026
Chartered Accountant (Indirect Taxation)

Gowra Ventures Pvt Ltd

Hyderabad

CA

View Details
Company
23 July 2026
Senior Accountant

Felicity Adobe LLP

Bengaluru

CA Inter

View Details
Company
28 July 2026
Senior accountant

RJ Public School

Bengaluru

B.Com

View Details