Take a service tax registration

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Querist : Anonymous

Querist : Anonymous (Querist)

07 December 2013 Deal all....

My Clients is a Doctor and his annual gross receipts is approx 11,00,000/-. whether he liable to take a service tax registration?

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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07 December 2013 Yes , once the receipts exceeds rs 9 lakhs , person is liable to get reg for service tax and when it exceeds rs 10 lakhs service needs to be paid.

Querist : Anonymous

Querist : Anonymous (Querist)

07 December 2013 Thank you so much sir........

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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07 December 2013 your are welcome.

Querist : Anonymous

Querist : Anonymous (Querist)

07 December 2013 sir, I want ask next question...

how to define that how much tax depostied on his income?.....

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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26 July 2025 Regarding your client who is a doctor with annual gross receipts of approximately ₹11,00,000:

**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.

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**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.

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**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.

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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?

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