Question ID :
16526
registration
Whether the limit for registration of Rs.10 L is before abatement or after abatement? If a manpower agent or outdoor catering agent has billing of Rs.13L should he get himself registered? This is because the amount after abatement is less than Rs.10L
Posted by
t sankar
on
May 26, 2013
Filed Under
Service Tax
Amount before abatement has to be considered since the wordings in notification 33 of 2012 dated June 20,2012 is aggregate value of taxable services.
Posted by
B.CHACKRAPANI WARRIER on
May 26, 2013
Answer ID :
44871
As per Section 69(2) , any provider of taxable services whose aggreemate value of taxable services for all taxable services and from all premises in a financial year exceeds 9 Lakhs rupees ( prior to 01042008 it was Rs 7 Lakhs are liable for registration.
Posted by
CA. GHOSHAL VISHWAJEET on
May 27, 2013
Answer ID :
44874
Manpower agents are liable on 100 of the value. In case of outdoor caterers the gross value before abatement is to be considered.
However if the food supplied and services provided are quoted and invoiced separately there maybe a case for considering only the value of the services.
Posted by
Madhukar N Hiregange on
May 27, 2013
Answer ID :
44876
Value of services provided before abatement should be considered for 10 lakh limit. If this value exceeds 10 lakh limit, registration is compulsory.
Posted by
CA. chunauti dholakia on
May 27, 2013