Sunday, 22 July 2012

Applicability of Service Tax and Its Registration

Service tax provision have been forced since 1994, since 1994 taxation in respect of service tax has been dealt positively, but with the introduction of finance bill 2012 on 16.03.12 service tax shall be charged on all activity undertaken by a person for another for consideration except services specified in the negative list of services as well as those exempted by virtue of exemption notification.

Every person is required to take Service Tax Registration if the value of Services provided by him during the financial year is more than 9 lacs, but the service tax would be payable only when the value of services provided is more than 10 lacs.

Service Tax Payment is deposited by the service provider with government quarterly in case of individual /Partnership firm and monthly in all other cases

Due date of payment of service tax

Service Tax Rate

New Services Under Reverse Charge

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