Service tax exemption

341 views 7 replies
An Contractor turnover during year 2013-14 was more than Rs. 10 Lakh so he registered for service tax, then after their turnover for 2014-15 & 2015-16 is below Rs. 10 Lakh, with reference to that contractor is saying that service tax payment is not applicable to them, whether is this right
Replies (7)
If turnover is below 10 lakh then you can cancel your registration subject to outstanding ST liability.

Thanks for reply, but whether exemption from payment of service tax registration can be applicable if registration is not cancelled in above case.

Hi, For service tax purpose the turn over limit should be consider for previous year, If your previous year turnover is less than 10 lakh than from next year you have 2 option if you expect the turnover greater than 10 lakh than charge the service tax and if you expect the turnover less than 10 lakh than not to charge the service tax. in the present case you have to pay the service tax in 2014-15 and in 2015-16 service tax is not applicable.
DEAR SIR , IF YOUR REGISRTATION OF S.T. IS ACTIVATE ,,,,,,,,,,, THAN YOU ARE LIABLE TO PAY SERVICE TAX , ALTHOUGH YOU T.O. IS LESS THAN 10 LAC

Hi Ketan,

You are liable to service tax in all the years after obtaining the registration irrespective of whether your turnover crosses the threshold of Rs.10 lakhs.

ST provisions are applicable for the FY 2014-15 and FY 2015-16.

Where are clear guidelines regarding this in cbec or govt. Notification

Dear Sir, 

Whether service Tax would be applicable if a company is providing transportation to students of a private schools in delhi through private school cabs. The transport charge is collected directly by the company and not by the schools.

The company is basically the aggregator and provides the service of school transport only to the students and teachers. However separately the company through different cabs and other passenger vehicles provides the service of shared transport or car pooling service.

So whether the service tax is applicable to the students and teachers transportation service???

Thanks in Advance


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register