Registration of service tax for exempted services

Thanking you for sharing you wide knowledge in this regard. 

Hi Sir,

As per  Notification No.25/2012 - Mega Exemption if exemption service is more than Rs 1000000 

whether service tax registration is required or not please give the suggession .

Regards,

Dileep

 

In my opinion, no Service tax reigstration is needed, if providing only exempted service.(Exempted Service).

Actually exempted service is a taxable service, which is specifically exempted by Notification.

Services mentioned in negative list are non-taxable services.

So if we simple read the sentence - Any provider of taxable service... It will give an impression that we should take registration.

But the aggregate value of taxable service is defined in Service tax Special category of persons rules 2005. Even after the introduction of negative this rule is still followed.

The aggregate value of taxable service which is quoted in your question is wrong. You have taken from notification 33/2012 -SSE exemption.

You should have taken from Special category rule.

What ever the case may be. No registration, if providing only Mega exempted service.

Regards

Siva

In my opinion, no Service tax reigstration is needed, if providing only exempted service.(Exempted Service).

Actually exempted service is a taxable service, which is specifically exempted by Notification.

Services mentioned in negative list are non-taxable services.

So if we simple read the sentence - Any provider of taxable service... It will give an impression that we should take registration.

But the aggregate value of taxable service is defined in Service tax Special category of persons rules 2005. Even after the introduction of negative this rule is still followed.

The aggregate value of taxable service which is quoted in your question is wrong. You have taken from notification 33/2012 -SSE exemption.

You should have taken from Special category rule.

What ever the case may be. No registration, if providing only Mega exempted service.

Regards

Siva

In my opinion, no Service tax reigstration is needed, if providing only exempted service.(Exempted Service).

Actually exempted service is a taxable service, which is specifically exempted by Notification.

Services mentioned in negative list are non-taxable services.

So if we simple read the sentence - Any provider of taxable service... It will give an impression that we should take registration.

But the aggregate value of taxable service is defined in Service tax Special category of persons rules 2005. Even after the introduction of negative this rule is still followed.

The aggregate value of taxable service which is quoted in your question is wrong. You have taken from notification 33/2012 -SSE exemption.

You should have taken from Special category rule.

What ever the case may be. No registration, if providing only Mega exempted service.

Regards

Siva

In my opinion, no Service tax reigstration is needed, if providing only exempted service.(Exempted Service).

Actually exempted service is a taxable service, which is specifically exempted by Notification.

Services mentioned in negative list are non-taxable services.

So if we simple read the sentence - Any provider of taxable service... It will give an impression that we should take registration.

But the aggregate value of taxable service is defined in Service tax Special category of persons rules 2005. Even after the introduction of negative this rule is still followed.

The aggregate value of taxable service which is quoted in your question is wrong. You have taken from notification 33/2012 -SSE exemption.

You should have taken from Special category rule.

What ever the case may be. No registration, if providing only Mega exempted service.

Regards

Siva

In my opinion, no Service tax reigstration is needed, if providing only exempted service.(Exempted Service).

Actually exempted service is a taxable service, which is specifically exempted by Notification.

Services mentioned in negative list are non-taxable services.

So if we simple read the sentence - Any provider of taxable service... It will give an impression that we should take registration.

But the aggregate value of taxable service is defined in Service tax Special category of persons rules 2005. Even after the introduction of negative this rule is still followed.

The aggregate value of taxable service which is quoted in your question is wrong. You have taken from notification 33/2012 -SSE exemption.

You should have taken from Special category rule.

What ever the case may be. No registration, if providing only Mega exempted service.

Regards

Siva