Take a service tax registration
Querist : Anonymous
My Clients is a Doctor and his annual gross receipts is approx 11,00,000/-. whether he liable to take a service tax registration?
Querist : Anonymous
Querist : Anonymous
how to define that how much tax depostied on his income?.....
**Service Tax Registration Requirement (Pre-GST era):**
* Yes, as per service tax laws before GST was implemented (i.e., before July 2017), any service provider with gross receipts exceeding ₹9 lakhs was required to register for service tax.
* Service tax liability would start once the receipts cross ₹10 lakhs.
**Is a Doctor liable to pay Service Tax?**
* Medical services provided by a doctor (like medical treatment) are **exempt** from service tax under the exemption list, so even if turnover exceeds the threshold, no service tax is payable on medical treatment services.
* However, if the doctor provides **other taxable services** (like consultancy, cosmetic treatments, etc.), those may be liable to service tax and registration.
---
**How to determine how much service tax is deposited?**
1. **Check Service Tax Returns Filed:**
If registered, your client would file periodic service tax returns (ST-3), which show the tax collected and paid.
2. **Payment Challans / Receipts:**
Tax payments are made through challans, and receipts can be checked in the Centralized Excise and Service Tax Department portals.
3. **Account Statements:**
The client’s accounting records should show payments made towards service tax.
---
**Summary:**
* If your client is only practicing as a doctor providing medical treatment, no service tax registration or payment is required, regardless of turnover.
* If providing other taxable services, registration is required if turnover crosses threshold, and tax has to be paid accordingly.
---
If you want, I can help you with details on how to check service tax paid or guide you through the process of registration or return filing under service tax laws (pre-GST). Would you like that?
Click here to login now
Similar Resolved Queries
- CLOSING STOCK QUERY
- Exiting partner in partnership firm in gst portal
- TDS on rent received on hardship compensation being rent on redevelopment of building
- Consequences of Non-Deduction of TDS under Income Tax???????????????
- Missed TDS
- IT returns for fresh job holders
- F&O reporting in ITR
- CASH GIFT FROM BLOOD RELATIVE
- TDS offline utility
- Due Date Clarity
- Account freezed for Ineligible ITC Scrutiny for GST Annual Return
- TDS on property - Form 141 query
- Seeking Advice: High Tax Shortfall on Job Switch + Let-Out House Property Loss in FY 2025-26
- Housing Society-ITR5
- TDS on Rent received on redevelopment of building
- Indian IT Portal issue in computing tax as per UK-India DTAA
- Capital Gains on sale of residential flat
- Upload Level ValidationITR3Category of Defect B/D
- PF Taxable Income
- Clarification on Tax Audit Applicability and Reporting of F&O Transactions in ITR-3
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
