Service tax limit 10 lacs on individual service

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

08 August 2013 A Financial Service provider has a Prop. firm and ST registration in Firm's Name he is deducting ST on Professional Services

He in his individual Capacity also provide rental service value 5 lac

Now my question is
1. weather he needs to deduct ST on Rental Service as the limit is 10 lac
2. weather same Reg no will be used for all kinds of service provided by his firm or by himself

plz reply urgent

CA Vikas Acharya

CA Vikas Acharya (Expert)
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08 August 2013 yes he also required to charge service tax on 5 lacs since PAN no. of the both would be same.
using separate firm names one can't allow to get exemption of 10 lacs more than once.

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CA UMESH DULAL

CA UMESH DULAL (Expert)
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08 August 2013 If total receipts of all of the service provided even from separate address/office exceeds 10.00 lacs, then registration of service tax is mandatory.

i.e
No of services- irrelevant
no of place of providing service- irrelevant

all the services of different place should be clubbed together

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