Service tax registration for freelancers

Hi Tushar,

Based on the facts stated above, the asnwer to your questions is  -

a - Yes. Selling of space over internet for advertisements is liable for tax under the category - ADVERTISEMENT-SALE OF SPACE OR TIME SERVICES.
There are a few conditions that you need to satisfy in order to claim your services as "export". However, since I do not know the exact business model, I am not commenting on your eligibility. One basic check is if you are earning in INR, then there is no question of it being an export. Having said that, earning in Forex is not the only condition. You have to satisfy all of them, which are -

a. the provider of service is located in the taxable territory

b. the recipient of service is located outside India

c. the service is not a service specified in the section 66D of the Act

d. the place of provision of the service is outside India

e. the payment for such service has been received by the provider of service in convertible foreign exchange; and

f. the provider of service and recipient of service are not merely establishment of a distinct person in accordance with item (b) of Explanation 2 of clause (44) of section 65B of the Act.

b - for obtaining registration, you need not have a shop & esatb. license.
All you need is a PAN card and an address proof.
If you are operating from a rented premise, you will require an NOC from the landlord in order to obtain the registration.

Hope this helps

Feel feel to write back for any clarifications.

But as per my knowledge from 01st July 2012 "selling of space or time slots for advertisement other than advertisement brodacast by radio & television"  are covered under negative list of services and hence not taxable.

That means selling of space for advertisment on internet is not taxable.

Lets wait for other experts opinion on the same.

Thannks a lot for reply: Ashish and Nilesh Dube,

I confirmed that my service come under the negative list of service tax.

Thanks for very nice information share ..........

Service Tax

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Service Tax Registration in India

What is service tax registration ?

A taxable service provider is required to get registered with his regional Service Tax Authority.

What are the documents required?

For this, an application in Form ST-l (in duplicate) is required to be submitted  before the jurisdictional Service Tax officer within thirty days from the date of notification of the taxable service. After submitting all the necessary documents department is required to issue the registration certificate (ST-2) within 7 days of the receipt of application.

How much time is required for service tax registration?

. Normal time to Register Service Tax is 10  working days time.

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