07 August 2011
One of my client being an Individual engaged in provision of 3 Taxable Services detailed as under:-
i) BAS (i.e. Commission Income) ii)Event Mangement Services iii)Consultancy Services.
During the Year2010-11 total Gross receipts from all above services is exceeding Rs.900000/- but individually not exceeding the prescribed limit for each taxable Service seperately.
Now query is whether the assesse is required to be registered with ST Department for ST purposes or not for the year under consideration.
07 August 2011
Levy of ST is based on services done by 'any person' to another 'person'. So registration may be viewed 'person wise' and not 'service wise' meaning thereby ,in the cited issue, registration is mandatory.