Service tax payment of individual on receipt basis

I am a proprietor and my turnover in F Y 2015-16 is 70 lac, 42 lakhs from commission, 20 lakhs from renting immovable properties and 8 lakhs from providing hotel accommodation. I have separate service tax registration for each category and paying service tax on payment receipt basis.

My question is can I avail the 50 lakhs benefit of payment of service tax on receipt of payment basis in all type of services separately or consider in single turnover.

Please advise me……

Regards

Praveen

Replies (1)

If you area proprietor then you cannot have different registrations as all are PAN based. Since exceeding intotal 50 L you cannot take the benefit of paying on receipt basis. 

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