Service Tax

If your gross receipts in the year do not exceed the threshold 10 lakh limit you do not need to charge any service tax or file any return. But as soon as your gross receipts exceeds 10 lakhs in a financial year you should start collecting service tax from your customers/clients and deposit it to the service tax authorities.  

If you wish to add placement and Education services as you have mentioned you may contact the authorities from where you have got your service tax registration certificate. They will issue you a new/modified certificate of registration.

Regards

plz. confirm

we are doing of infront party as job work.

the infront party give material on challan and we back to their material after provide

laboour plus material on their material. the infront party is local state.

and our gross trasaction is 72 lacs per year for the job work in financil year

plz. tell

should apply service tax or vat on none either?

plz. reply as soon as

Hello Kumar,

1.You service tax liability may be less than Rs.10lakhs , but you have to mandatorily file the nil return.

2.For adding education only ,you need not have to modify your certificate,as Commerical Training & Coaching Services includes computer training & education.

3.For providing placement which is under "Manpower recruitment agent's services",modification is needed.  

Best Wishes,

Sanjoy.

Hi Ali,

I need some more information from you.

1)      What Kind of upfront job you are providing ?

2)      Is your materials that you are providing attract CENVAT  duty?

3)    Are you billing job & material together or separately?

Regards

Sanjoy.

HI Ali,

See the basic question which comes into role under JOB WORK is whether the process undertaken by a job worker amounts to manufacture or does not amount to manufacture.

So kindly clarifffy the process done by you on the materials received from the supplier.

You can contact us at jeevesh @ mavenlegal.net or +919811617186 for more details clarifications as you total turn over is very high and penalty and service tax if applicable would be very high .  

Regards

Jeevesh Mehta

Taxation / Corporate Law Consultant

sir we are providing jobwork on foam type material.

we providing in job work material plus labour.

at this time we are not attracted by cenvat duty