Service tax registration

Rohit Srivastava (Article CA Final) (94 Points)

16 August 2013  

Whether amount of TDS deducted is taken into consideration while calculating threshold limit of Rs. 9 lacs for the purpose of registration?

Suppose a person has receipts of Rs.850000 after TDS and he has receipts of Rs.950000 inclusive of TDS whether he is required to apply for registration?