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Service tax ?????????/

reena jain (CA ) (247 Points)

28 August 2010

hi friends

kindly let me know abt the norms for registration under service tax.

1 what is the limit for registration and return filing or tax collection.

2 is there any services which are required to get registered without considering any basic limit ie. 7 or 9 lakh

thanks

reena jain

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4 Replies

Darshan (Manager) (53 Points)
Replied 28 August 2010

1. One has to register for ST once the taxable services quantum exceeds 9 L acoounting both provisional and receipt basis.

2. ST requires half hearly return 25 sep and 25 apr

3.Without any limit - Input service distributor and service receipient of special 5 services should register

milan Tyagi (Asst manager) (80 Points)
Replied 28 August 2010

we were having two units ICS and opera,Opera is registered under service tax while ICS is not registered.Now ICS has been merged into Opera

Can anyone please tell me the procedure to be followed under service tax.Are we required to give intimation to service tax department while there is no change in activities or objective and no change in place,director etc

Satish (CA Final Student) (479 Points)
Replied 06 September 2010

Dear Reena,

Once the Gross receipts (excluding Service tax) reaches 9 lakh, the service provider has to get register under service tax. On crossing 10 Lakh gross receipts, the liability to pay service tax arises. In these cases provision of service should be ignored. i.e. only gross receipts are counted for the turnover of 9 lakh or 10 lakh. Services billed but not received should be ignored.

Santosh Mahato (CA student) (207 Points)
Replied 06 September 2010

Originally posted by : Satish
	Dear Reena, Once the Gross receipts (excluding Service tax) reaches 9 lakh, the service provider has to get register under service tax. On crossing 10 Lakh gross receipts, the liability to pay service tax arises. In these cases provision of service should be ignored. i.e. only gross receipts are counted for the turnover of 9 lakh or 10 lakh. Services billed but not received should be ignored.