Save Rs 499. Go Ad-Free with CAclubindia Pro for 2 Full Years. Subscribe Now!

service tax chargeable or not during exemption

627 views 1 replies

rajiv

SERVICE

25 Points Posted on 11 June 2010

please clarify:

1. during exemption period , a manpower recruitment firm need not requires service tax no.------and hence need not charge service tax--------- what if companies to whome manpower is supplied , insists on service tax no.? and in such case shall firm charge service tax, can it not be beneficial to the companies also as they too save service tax ?

2. how to go about as start up manpower recruitment firm.....with respect to ST NO.

3. in case of propritership firm shall one give PAN NO. of individual sole proprietor and get service tax no. by name of prop. firm...or has to apply for PAN NO. for that firm name first.

REGARDS

RAJIV

Replies (1)

Sushma Mevacha

Executive

394 Points Posted on 11 June 2010

First of All, I m not able to Understand the Question.

If One is availing the Exemption up to Rs. 9 lac, he should not charge the Service Tax on the Invoices which arised.

If one do not wish to avail the benifit of the Exemtion, he can directly apply for the Service Tax registration No.

If the Firm is An Induvidual (Proprietor Ship), there is no need to get the PAN no for the Name of Firm. One can present the PAN no of Proprietor & get the registration for the Name of Firm.