Service tax

Please let me know a service provider whose gross turnover exceeds 10 lakhs in a financial year and another year his gross turnover is below 10 lakhs, will he liable to pay service tax in both year or he will liable to pay service tax only that year where his gross turnover exceeds Rs. 10 Lakhs?
Replies (1)
  1. ST is payable if during the CY turnover exceeds 10 lacs
  2. ST is payable during the CY if PY turnover exceeds 10 lacs

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