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REGISTRATION UNDER SERVICE TAX

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..... AN ASSESSEE WAS PROVIDING WORKS CONTRACT SERVICE TO GOVT DEPARTMENTS (For F/Y 2015-16 2016-17) WHICH WERE EXEMPTED IN SERVICE TAX via Mega Exemption,, AT THE SAME TIME HE RENTED HIS IMMOVABLE PROPERTY TO AN ENTITY AND RECEIVED ₹ 280000.00 p.a . AMOUNT OF BILL RAISED TO GOVT DEPTT. WERE IN CRORES FOR BOTH THE FINANCIAL YEAR BUT THE VALUE OF TAXABLE SERVICE WAS BELOW 10 LAKHS Whether he was .....

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..... liable to get registered under service tax. - Reply By KASTURI SETHI - The Reply = Sh.Sanjeev Agrawal Ji, Threshold limit for the purpose of registration was 9 lakhs. It was value of TAXABLE SERVICE only. The value of exempted services was not to be included for the purpose of registration as well as threshold exemption of Rs.ten lakhs. Emphasis is again laid on taxable service. Go through th .....

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..... e following notifications :- Service tax registration - Person or class of persons specified for the purpose of Section 69(2) [ Notification No. 26/2005-S.T., dated 7-6-2005 ]. Small Scale Service Provider - Limit for registration increased to ₹ 9 lakhs from 1-4-2008 [ Notification No. 9/2008-S.T., dated 1-3-2008 ] Also see Notification No.33/12-ST dated 20.6.12 as amen .....

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..... ded. - Reply By Ganeshan Kalyani - The Reply = Sir, you have cleared the doubt. It is clear that the provision says taxable service. - REGISTRATION UNDER SERVICE TAX - Query Started By: - Sanjeev Agrawal Dated:- 24-6-2021 Service Tax - Got 2 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - t .....

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..... axmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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