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Animesh Rawka

propritor

24 Points Posted on 30 July 2014

Dear all,

case history : i have a proprietory firm which gets the service tax exempted amount more then 10 lack in financial year 12-13 by sez company which is tax exempted and got the service tax number.

but in financial year 13-14 i got only 300000/- rs.

my question is that "A service provider is referred to as the small service provider if the amount of taxable services in the previous year does not exceed Rs10 lakh. - See more at: https://www.taxvani.com/2013/12/exemption-under-service-tax-to-small.H T M L#sthash.dJhTXlBw.dpuf "

the sum of rs which i got is tax exempted then am i come in ssp or not. if yes then can i get the without tax invoice ammount and not liable to pay the service tax up to 10 lack (taxable services ) and if not then what should we do ?

Replies (1)

Harendra Kumar

Tax Advisor

1502 Points Posted on 30 July 2014

Sir,

In this regard that if you are provider the taxable service in taxable territory and you cross the exemption limit Rs. 10 Lakhs then you have to raised the taxable invoice if you not cross the exemption limit then you no need to raised taxable invoice in this regard. But in other case you can received taxable services under RCM then you have to pay such service tax and also should be registered with dept.

In your condition your last year income does not crossed. So that you no need charged taxable amount in their invoice.

If you are having other or other observations plz forward the same.