Category of registrant

 

Hey,



I am trying to fill the online form for ST-1 and have trouble in the Ctegory Of Registrant Segment -

(a).Person liable to pay service tax

(i).Service Provider

(ii).Service Recipient

(b). Other persons/class of persons

(i).Input Service Distributor

(ii).Any provider of taxable service whose aggregate value of taxable service in a financial year exceeds nine lakh rupees

What should i fill in these?

Mine is a sole proprietorship company, I deal in tourism sector and I work as a tourism operator. As I am at the inception stage I need to open a current bank acc and for that i need service tax registration.

Can you please advise what category should I fit in and which option should I select? And after getting the service tax registration am I eligible for service tax payments if the income is less than 9 lakhs?

Will appreciate the quick reply...Thanks in Advancce... 

Replies (1)

you should apply in service provider category.

you should only be liable to collect and pay service tax only when 

you turnover crosses the limit of 10 lac.

and the provision of 9 lac is that, it is mandatory for provider of taxable service whose turover has reached

the limit of 9 lac should apply for service tax registration

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