12 June 2013
Dear Sir, One of my client is engaged in manufacturing and sale of Safe(Almirah) and his annual turnover would be around 50 to 60 lacs. Simultanously he is also engaged in the repairing of old almirahs and from this activity his gross receipts would be around 2 to 3 lacs.
Now please advise me whether he is liable to obtain service tax registration or not?
And if he is liable then which service code would be applicable on him.
12 June 2013
gross receipt of service in less than 10 lacs hence not requiredment of service tax but if you want to take it under BUSINESS AUXILIRY SERVICES