Service tax registration threshold increased for special category persons, amending Form ST-1 and the governing notification. Amends Form ST-1 by substituting in serial number 4, category (b)(ii) the monetary threshold from 'seven lakh rupees' to 'nine lakh rupees', effective 1 April 2008, under Notification No. 11/2008-Service Tax, thereby modifying the registration criterion for the special category of persons under the principal Notification No. 32/2005-Service Tax.
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Provisions expressly mentioned in the judgment/order text.
Service tax registration threshold increased for special category persons, amending Form ST-1 and the governing notification.
Amends Form ST-1 by substituting in serial number 4, category (b)(ii) the monetary threshold from "seven lakh rupees" to "nine lakh rupees", effective 1 April 2008, under Notification No. 11/2008-Service Tax, thereby modifying the registration criterion for the special category of persons under the principal Notification No. 32/2005-Service Tax.
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