Showing posts with label service tax. Show all posts
Showing posts with label service tax. Show all posts

Thursday, July 24, 2014

Service Tax on matrimonial service

Some one asked to me-

What are the requirements for service tax registration under matrimonial services?


Answer:
Service Tax is applicable on matrimonial services

Below is the general detail and this may help you
 
Refering section 69 of Finance Act, 1994 read with rule 4 of Service Tax Rules, 1994. I am brefing for you
An application  for Service Tax Registration in form ST-1 has to be made within 30 days from the date on which service become leviable. However if a person has commenced its business after the date when service became leviable, the application must be filed with in 30 days from the date of commencment of Business.
Relief to small service provider:-
If your expected gross Receipt is less than 10 lakhs for a financial year, you need not to apply for registration. However if in previous year your gross receipt crossed 9 lakhs you must apply for registration. 
For registration you have to file Form ST-1 and have to submit it to the range superitendant. The matrimonial service is taxable and covered under other category as it is not mention in list of 119 taxable services.

Still have any question 
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