TaxTMI 
TaxTMI 
Please clarify the payment of service tax when turnover of taxable services is less than 10 lakhs.
Payment of Service tax exemption when taxable service turnover is less than 10 lakhs
12 Apr 2017 
9 Replies 
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Small-scale exemption for service tax applies when previous year's taxable turnover falls below the prescribed threshold, branded services excluded.
Small-scale exemption applies when aggregate taxable service turnover in the preceding financial year is below the prescribed threshold, yielding nil liability in the current year; branded or trade-name services are excluded. Registration may still be required where registration turnover conditions are met. Providers should maintain records to substantiate turnover and file nil returns when no tax is payable. (AI Summary)
Small-scale exemption applies when aggregate taxable service turnover in the preceding financial year is below the prescribed threshold, yielding nil liability in the current year; branded or trade-name services are excluded. Registration may still be required where registration turnover conditions are met. Providers should maintain records to substantiate turnover and file nil returns when no tax is payable. (AI Summary)