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Service tax charge

This query is : Resolved 

06 October 2015 If a person is registered with service tax but he does not reach the threshold limit of 9 lacs, in this case does he have to collect and pay service tax, and is this exemption for every financial year even if he is registered with service tax

06 October 2015 yes for every financial year but subject to some conditions laid down in notification 33/2012

check out https://www.caclubindia.com/articles/ssp-exemption-under-service-tax-15227.asp

07 October 2015 Liability of paying of service tax is not defined by the Registration under Service Tax.. a unregistered person could also be called for service tax if providing taxable services...

Since in your case your taxable services doesn't cross the threshold limit of Rs. 10 lacs in year .. under notification no 33/2012 dated 20/06/2012..

Therefore you dont need either to charge charges or pay service taxes to the Govt..

Thank you...


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