Service tax

Dear sir

One of my friend doing catering business, surrender his registration certificate 3 years before, since the limit had enhanced to Rs.10 lakhs. After surrendering his certificate, he is doing the catering business within Rs.8 to 9 lakshs and filed the IT returns. I want to know  can he continue his business without service tax registration?

Please kindly clarify.

thanks

Nagarajan

Replies (3)
If his income reach the limit 9 lakh or above, registration compulsoury.

If the Turnover or Gross Receipts crossed the Stipulated limit i.e. 9 Lakhs, then Registration is Compulsory...

Agree with Mr. Sanket....... Not Income but Gross Receipt... Revenue

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