Respected Seniors, One of my client having two different firm in same PAN no. as proprietor basis, as for example FIRM A and FIRM B, YET NOT REGISTERED WITH SERVICE TAX DEPARTMENT, FIRM A received six lac sixty thousand after deduction tds u/s 194C and FIRM B received seven lac after deduction tds u/s 194C, so the total amount received under different firm is Rs. 13,60,000/-, so my question is the above mentioned proprietor is liable to registered under Service Tax ? though he operating two different firm under same Pan no. He also doing sales from these two firm apart from contractor activities.
Please solve my queries, thanks in advance.
CAclubindia
