https://www.taxtmi.com/forum/issue?id=1225 Applicability of service tax registration for courier operations depends on whether other taxable services are already provided; if so, turnover of the courier activity must be clubbed with turnover of existing taxable services to determine liability. Where no prior taxable services exist, an operator may qualify for the small service provider exemption under the relevant notification and should verify eligibility against that notification. Service tax comprises a base rate plus an education cess and a secondary and higher education cess, producing an aggregate effective rate. en-us Sat, 30 May 2009 14:44:09 +0530 Thu, 23 Jan 2025 15:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1225 Applicability of service tax registration for courier operations depends on whether other taxable services are already provided; if so, turnover of the courier activity must be clubbed with turnover of existing taxable services to determine liability. Where no prior taxable services exist, an operator may qualify for the small service provider exemption under the relevant notification and should verify eligibility against that notification. Service tax comprises a base rate plus an education cess and a secondary and higher education cess, producing an aggregate effective rate. Discussion-Forum Service Tax Sat, 30 May 2009 14:44:09 +0530 https://www.taxtmi.com/forum/issue?id=1225