Registration and payment of part service tax?

thnx Manoj for reply.

but is there any way i can confirm whether reverse charge is actually applicable or not. may be, some note or a link?

Dear Atul

Since the taxable turnover of the concern does not exceed Rs. 9 Lakh in previous FY, you need not obtain registration under service tax.

Under reverse charge mechanism, the liability of service provider and service receiver, to pay service tax, are independent of each other. Therefore, even if service receiver is discharging his liability, service provider need not pay service tax by availing benefit of threshold exemption of Rs. 10 L. Further since your turnover is within Rs. 9 L, you need not even obtain registration.

The activity of painting shall be subjected to reverse charge mechanism as works contract provided that the material (paints) is provided by the service provider or where charges of his work include charges for the material used.

If the material (paints) is supplied by the service receiver and your company is invoicing the client only for labour charges for the work done, then it is not a works contract and normal provisions of taxability shall be followed, i.e. service provider shall be liable to pay service tax.

Further, refurbishment activity shall construe to be works contract. Hence reverse charge mechanism shall apply.

thnx Rashmi for your valuable reply.

What to do , if accountant accidently shows service providers share of service tax( say , 4.94%) on invoice? OR adds 12.36% as service tax on invoice and bills them the same, payment of which is already received? Billling was for last year. FY12-13. In short, what to do ,if accountant accidentlly added up the service tax component to the bill and the payment of this bill has already been collected.

What to do with such service tax shown or billed in the invoice?

Total turnover or receipts have not exceeded 9 lacs  during FY12-13 or FY13-14.

Any answer to the latest one? Please?