Dear Members;
If the Proprietorship firm, have taken a Service Tax Registration Number recently for the providing Man-power services to the Private limited comapny and Partnership Firm under the RCM basis.
I need to know whether such proprietorship firm need to add service tax number in the Invoice isssue by them, even though they have not crossed the Turnover of Rs. 10,00,000 .
As the service provided by this Proprietorship firm is on RCM Basis, then also they can take the benfit of Rs.10,00,000 basic exemption from charging service tax.
Please guide..
Thank you
CAclubindia
