22 September 2012
My client is a lecturer in Vidyalankar Classes. He is paid remuneration on hourly basis. He does not teach in any other classes or privately. His income for the full year is more than 15 lacs. Remuneration received by him is after deduction of TDS and yet the same exceeds 15 lacs. Is he liable to get service tax registration?
22 September 2012
If TDS is done under section 192, then service tax need not be paid. If TDS is done under section 194J, service tax becomes applicable.