Service tax registration threshold increased for a specified special category, changing required amount and effective from April. The notification amends Form ST 1 (serial number 4, category (b)(ii)) by substituting the existing monetary threshold wording with a higher monetary wording under rule 3 of the Service Tax (Registration of Special Category of Persons) Rules, 2005; the amendment is effective from 1 April 2007 and forms part of Notification No. 32/2005-Service Tax.
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Provisions expressly mentioned in the judgment/order text.
Service tax registration threshold increased for a specified special category, changing required amount and effective from April.
The notification amends Form ST 1 (serial number 4, category (b)(ii)) by substituting the existing monetary threshold wording with a higher monetary wording under rule 3 of the Service Tax (Registration of Special Category of Persons) Rules, 2005; the amendment is effective from 1 April 2007 and forms part of Notification No. 32/2005-Service Tax.
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