Service Tax Registration

Service Tax Registration in Chennai

Service tax is chargeable on taxable work provided by service providers in India. Every taxable service provider is liable to register under service tax when their gross total turnover on services exceeds Rs.9 Lakhs in a financial year. But the Liability of payment of service tax arises only when the gross total turnover of service income exceeds Rs.10 Lakhs. Turnover exemption of Rs.10 Lakhs is only for the first time once the limit crossed; from the next subsequent year's tax liability arise from Re.1

Rate of service tax:

Service tax rate is increased from 12% plus education cess to flat 14% effective from 01.06.2015. Service Tax rates are being revised to 14.5% effective 15 November, 2015. This is with regard to an increase of tax by 0.5% as Swachh Bharat Cess.

Documents Required
  • Individual (Proprietor):
    • Self Attested copy of PAN Card
    • Self attested copy of Address proof
    • Address proof of Business, if it is own building (copy Electricity bill or Telephone bill). If it is rented building along with the Electricity Bill, Telephone Bill, Rental Agreement and NOC from the owner.
    • Bank Account Details
    • Passport size photos of Authorized Partner – 5 nos.
  • Partnership Firm:
    • Self attested copy of PAN of Firm
    • Self attested copy of Partnership Deed
    • Power of Attorney authorizing any of the partner/ employees of the firm to sign deal and comply with all the elements describe to Service Tax as required under the provisions of Service Tax Rules.
    • Self Attested Copy of PAN of Authorized Partner/Employee
    • List of Partners of the firm with Address and Contact no.
    • Address proof of Business, if it is own building (copy Electricity bill or Telephone bill). If it is rented building along with the Electricity Bill, Telephone Bill, Rental Agreement and NOC from the owner
    • Bank Account Details
    • Passport size photos of Authorized Partner – 5 nos
  • Companies:
    • Self attested copy of PAN of Firm
    • Self attested Copy of Registration Certificate issued by ROC
    • Self Attested copy of MOA, AOA
    • Extracts of the Board's Resolution authorizing any of the director/members of the company to note, contract and comply with the provisions of the Service Tax Rules.
    • List of Directors with Address and Contact no.
    • Address proof of Business, if it is own building (copy Electricity bill or Telephone bill). If it is rented building along with the Electricity Bill, Telephone Bill, Rental Agreement and NOC from the owner.
    • Bank Account Details
    • Passport size photos of Authorized Partner – 5 nos.
    Due date for payment of Service tax:

    For Individuals/partnership Firms the due date of payment of service tax is 5th of the following Quarter in which payment has been received, if payment made through online 6th of the following Quarter.

    For others (Companies,etc.,) the due date of payment of service tax was 5th of the following month in which payment has been received, if payment made through online 6th of the following month

    Due date for payment of Service tax:
    • Due date for filing the half yearly April to September is 25th October
    • Due date for filing the half yearly October to March is 25th April
    Services Exempted from service tax – Negative List:

    The negative list shall comprise of the following services, namely:–

    • Services by Government or a local authority excluding the following services to the extent they are not covered elsewhere—
    • 1. Services by the Department of Posts by way of speed post, express parcel post, life insurance and agency services provided to a person other than Government;

      2. Services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

      3. transport of goods or passengers; or

      4. Support services, other than services covered under clauses (a) to (c) above, provided to business entities;

    • Services by the Reserve Bank of India;
    • Services by a foreign diplomatic mission located in India;
    • Services relating to agriculture by way of—
    • 1. Agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;

      2. Supply of farm labour;

      3. processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market;

      4. Renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;

      5. Loading, unloading, packing, storage or warehousing of agricultural produce;

      6. Agricultural extension services;

      7. Services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce;

    • Trading of goods;
    • Any process amounting to manufacture or production of goods;
    • Selling of space for advertisements in print media;
    • Service by way of access to a road or a bridge on payment of toll charges;
    • Betting, gambling or lottery;
    • Admission to entertainment events or access to amusement facilities;
    • Transmission or distribution of electricity by an electricity transmission or distribution utility;
    • Services by way of—
    • 1. Pre-school education and education up to higher secondary school or equivalent;

      2. Education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force;

      3. Education as a part of an approved vocational education course;

    • Services by way of renting of residential dwelling for use as residence;
    • Services by way of—
    • 1. Extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount;

      2. Inter se sale or purchase of foreign currency amongst banks or authorized dealers of foreign exchange or amongst banks and such dealers;

    • Service of transportation of passengers, with or without accompanied belongings, by—
    • 1. A stage carriage;

      2. 3 railways in a class other than—

      • (i) First class; or
      • (ii) An air-conditioned coach;

      3. Metro, monorail or tramway;

      4. Inland waterways;

      5. Public transport, other than predominantly for tourism purpose, in a vessel of less than fifteen tone net; and

      6. metered cabs, or auto rickshaws;

    • Services by way of transportation of goods—
    • 1. By road except the services of—

      • (i) A goods transportation agency; or
      • (ii) A courier agency;

      2. By an aircraft or a vessel from a place outside India to the first customs station of landing in India; or

      3. By inland waterways;

    • Funeral, burial, crematorium or mortuary services including transportation of the deceased.

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