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In case the service provider is providing services of more than 9 lakhs but the service provided by him is under negative list. Is he required to register in ST?
What if the service provided is included in mega exemption and not in negative list?
Replies (1)
As per Section 69 read with rule 4 of STR 1994 , every person LIABLE to pay service tax must mandatory make an application for registration to the designated SCE.
Since u r not liable to pay service tax under Negative list & Mega exemption hence u dont need to get registered.
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