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Service tax registration

This query is : Resolved 
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(Querist)
17 January 2013
Dear Expert,

I have the following queries:

1. Where assessee has registered himself for service tax even though his turnover has not crossed 9 lakhs, whether service tax is applicable owing to the fact of his registration? Whether returns has to be filed even if service tax is not applicable?
2. Where assessee is in the first year of operations and crosses 10 lakhs of threshold limit of charging, say 11 lakhs, whether service tax is chargeable on 11 lakhs or on 1 lakh only?
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Madhukar N Hiregange

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Madhukar N Hiregange (Expert)
17 January 2013 ST applicable only on crossing 10 lakhs and for the incremental amount- on 1 lakhs only.
Returns have to be filed once regsitration taken
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Guest

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Guest (Expert)
17 January 2013 1. In case of registered assessee filing of returns is mandatory. Even if it is a nil return.
2. In that case service tax shall be payable on Rs. 1.00/- lakh.
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CA N RAJA

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CA N RAJA (Expert)
17 January 2013 Threshold benefit is available upto 10 lacs..hence ST is payable only on the additional amount of 1 lac
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