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Querist : Anonymous

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Querist : Anonymous (Querist)
18 April 2014 one of my clients turnover exceeds 10 lakhs in fy 2013-14 and he got st no.but in fy 2014-15 his expected to is less than 10 lakhs. can he avail exemption u/n 33/2012 for 2014-15? once registered means under liability for all upcoming years?
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Annu Agarwal

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Annu Agarwal (Expert)
19 April 2014 Once the turnover exceeds 10 lakhs ,service tax has to be paid each year.In your case as the turnover exceeds 10 lakh in year 2013-2014,service tax is to be paid in 2014-2015.
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