TaxTMI 
TaxTMI 
Sir one of my client has registered under service tax in April 2015 and he has received rent from commercial property ₹ 20.00 Lakhs and he has started paying service tax after Crossing ₹ 10.00 Lakhs only on the assumption that, the first 10.00 lakhs is not liable for tax and he has not charged from the client too. is that correct? can u give any notifications for the same!
Registeration and Taxability
18 Jan 2021 
4 Replies 
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Service tax threshold exemption applies; tax only on amounts exceeding the prior-year threshold, then taxable from first invoice.
Service tax on commercial rent is subject to a threshold exemption based on the aggregate taxable services in the preceding financial year: if the preceding year turnover did not exceed the threshold, tax in the current year is payable only on amounts exceeding that threshold. After a provider is registered, in subsequent years service tax must be charged from the first invoice. The notification excludes providers whose prior-year aggregate taxable services did not exceed the threshold. A question about claiming input service tax paid before registration is noted but not resolved. (AI Summary)
Service tax on commercial rent is subject to a threshold exemption based on the aggregate taxable services in the preceding financial year: if the preceding year turnover did not exceed the threshold, tax in the current year is payable only on amounts exceeding that threshold. After a provider is registered, in subsequent years service tax must be charged from the first invoice. The notification excludes providers whose prior-year aggregate taxable services did not exceed the threshold. A question about claiming input service tax paid before registration is noted but not resolved. (AI Summary)