Service tax on interior work

If a person is providing job work in interior,is service tax applicable for such person?

If it is applicable then after which limit registration should be done?

 

Thank You in Advance

Replies (1)

Do you mean to say, INTERIOR DECORATOR’S SERVICES ?
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If yes, then service tax is applicable. Date of Introduction: 16.10.1998 [vide Notfn.53/98 ST. dated 07.10.98].
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Limit for obtaining service tax registration 9 lakh.[refer notification No. 9/2008-Service Tax, No. 10/2008-Service Tax, and No.11/2008-Service Tax, all dated 01.03.2008]
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The annual threshold limit of service tax exemption for small service providers = 10 lakh, provided that the aggregate value of taxable services rendered by such provider of taxable service from one or more premises, does not exceed 10 lakh in the preceding financial year [refer notification No. 8/2008-Service Tax, dated 01.03.2008]
 

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