I am a travel agent (Non IATA Agent). I am registered with service tax since April 2011. Since my annual commission is around 2.5 lacs per annum which is below 9 Lakhs per annum, I have always filed nil return until now.
Do I have to pay service tax with turnover below 9 lacs just because I am registered with service tax ?
please refer notification no. 33/2012, which states in cases taxable service upto rs. 10 lakh shall be exempted in f.y. provided the assessee has provided the taxable services upto rs. 10 lakh in preceding year. it is also interseted to know in your case that since your taxable serviuce remain below 9 lakh , u are not even required to registration.kindly surrender , if no other service is received or provided.
agree with gautam
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
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