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Service tax registration

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Querist : Anonymous

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Querist : Anonymous (Querist)
07 June 2012 Is service tax registration required if your service is exempt from service tax?

Also when should the registration be done? Is it within 30 days of commencement of business or when your business crosses 9 lakhs in turnover. I see both options when I search and would like to get a clarification.


07 June 2012 you are not required to seek registration when services provided are exempt.

Where services are taxable but you are enjoying the threshold exemption of Rs. 10 Lacs, then registration is to be sought on completion of Rs. 9 lacs.

Service tax becomes payable on every rupee after crossing Rs.10 lacs

Example you have reached the limit of Rs. 9.80 lacs and your next invoice is for say 40 thousand then service tax is payable only on Rs. 20 thousand


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