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What are large tax payers under service tax

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07 January 2015 What is meant by large tax payer s under service tax and what is the criteria dor judging whether one is a large tax payer or notDoea it have any effect on taxability
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
08 January 2015 Eligibility for Registration under LTU:

Any person, engaged in the manufacture or production of goods, or a provider of taxable service, who has paid during the financial year 2004-05 or during the financial year preceding the year of filing of application for registration under LTU,

# duties of excise of more than rupees five crores in cash or through account current; or
# service tax of more than rupees five crores in cash or through account current; or
# advance tax of more than rupees ten crores under the Income Tax Act, 1961.
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