1.

What Is Meant By Service Tax Registration? Who Should Apply For Service Tax Registration?

Answer»

In terms of Section 69 of the Finance Act,1994 (Chapter V) read with rule 4 of the Service Tax Rules,1994:

  • EVERY person who has provided a taxable service of value exceeding Rs. 9 LAKHS, in the PRECEDING financial year, is required to register with the Central Excise or Service Tax office having JURISDICTION over the premises or office of such service provider.
  • In case a recipient is liable to pay service tax, he ALSO has to obtain registration.

In terms of Section 69 of the Finance Act,1994 (Chapter V) read with rule 4 of the Service Tax Rules,1994:


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