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Small service provider registration

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Querist : Anonymous (Querist)
13 May 2012 When does a small service provider require to register under ST act, but not liable to collect/pay service tax....
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CA Siddhartha Bhardwaj

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CA Siddhartha Bhardwaj (Expert)
14 May 2012 A service provider is required to obtain service tax registration when the aggregate amount of billing crosses Rs. 9 lakhs.

He is required to charge service tax when the aggregate amount of billing crosses Rs. 10 lakhs.
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