Service tax applicability and registration

Ansewers of your quaries:

(i)             Unless your turnover crosses the limit of 9lakhs, you are not liable to get registerd.

(ii)             in fact if anyone wants to take registration, without his taxable turnover limit, he can take registration and called as voluntary registration, but in such case, he is liable to collect service tax from 1 rupee service. On the other hand, if any person goes for regn after crossing the 9 lakhs limit, he would have another limit of 1 lakhs which is tax free. In other words, service tax would be charged on the billing above Rs 10 lakhs.

(iii)           Yes, you can get the online regn nos. just go to site: aces.gov.in

(iv)           You can not collect service tax unless you are got registered. If anything collected in the name of service tax without any no, this is advised to get at once the registration no and deposit the sum collected in the registered numbers. The registration no should be printed on your bill or invoice. No any other numbers are to be given necessary to collect the service tax.

Originally posted by : MNarayanan
	Is dealer in excise goods regd with Service tax  under GTA having taxable turnover below  Nine lacs in previous year have to pay Service Tax in the current F.Y1.4.2011 to 31.3.2012 as the same below 9 lacs turnover is expected this year also. Can we  surrender  the Service Tax Registration for cancellation.

units got registered under GTA service receipent does not carry any exemption, and the service receipent is obliged to pay GTA service tax without any input credit.