service tax return

if he is registerd with service tax then he is lible to pay service tax and file rturn half yearly. even Nil return to be file if there is no libility.

Yes Agree with Ram Avtar,

mention notification no. for exemption of small service provider in nil return.

yes you should file halfyearly ST-3 / if your service are not covered in than be you should file return on NIL amount bases 

exemption is based on previous years services provided(not on income)

if in the previous year services provided exceed 10 lacs than service tax will be paid on 550000.

in the next year, value of the services provided is exempt up to 10 lacs 

 from 01/04/2010 efilling returns online is mandatory for s.tax also.

plz ensure whether u r paying more than 10 lakhs or less u better file it in aces.gov.in site

thankq

vvk

Dear Mr. Vivek

Can u elaborate on what you said with reference from Service Tax Act/ Rules?

Originally posted by : Padmanabhan Gopathy
	Dear Mr. Vivek Can u elaborate on what you said with reference from Service Tax Act/ Rules?

yes sir,(with due respect)

according to my knowledge a service provider whose total value of taxable services is less than 10 lacs in one year is exempt from payment of service tax.And exemption is based on preceding years turnover

for example:-

Year 1 -  Total turnover is 9 lacs

                 no tax (but registration is required)

Year 2 -  Total turnover exceed 10 lacs  

                 tax shall be payable on the value which exceed 10 lacs (total turnover - 1000000)

Year 3 -  Tax shall be applicable from day 1

Year 4 -  If in year 3 total turnover doesn't  exceed 10 lacs

                then again no tax is applicable on services up to 10 lacs

                 (please correct me if i'm wrong)