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Service tax charged

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30 March 2017 sir if a person work in organisation as a consultant and his consaltancy fees is 70000 pm bt from 1.04.17 will be 100000 pm is service tax applicaple or not for 2017-18
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CA Shubhanshu Jain

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CA Shubhanshu Jain (Expert)
30 March 2017 Service tax applicability is to be checked on the basis of services provided during last year and since last year services of Rs. 840000 were provided service tax is not applicable in 2017-18. Increase in services don't have impact on current year if last year service provided is less than 10 lakhs.
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