Queries related service tax registration

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  1. Neethu

    Neethu New Member


    I am working from home for a US based company as a contractor. My role is Software Test Engineer which includes testing of softwares, some client interaction and tasks related to software quality assurance. I need to register for service tax and I have some questions regarding the registration process.

    1. What should be the category I should ideally select as a service provider?

    I came across 3 categories which ‘Technical Testing & Analysis’, ‘Consulting Engineer Services’ and ‘Information Technology Services’ which I think I might be applicable to.

    2. In the list of documents to be submitted there is a mention of ‘Constitution of Applicant at the time of filing the application for service tax' required. What does this mean? I am an individual with no registered company or partners. I know my constitution should be ‘Proprietorship’ but not sure what is the document supporting my constitution need to be submitted.


    DINESHKUMAR_2014 New Member

    I think 'constitution of applicant' refers to the appointment letter issued by overseas company to you. Pl go ahead with this. Best of luck.
  3. Neethu

    Neethu New Member

    Thanks for the prompt response. What should be the category I should ideally select ? Is there any advantage of selecting one over the other ?


    DINESHKUMAR_2014 New Member

    Dear Ms. Neethu ji

    In my opinion you should select ‘Information Technology Services' as this category seems to be broader. There is no advantage in this as the selection is just process of registration from service tax authorities' point of view. You may not get special privilege or advantage in payment of service tax or under Income Tax Act. Go ahead. All is well.
  5. Neethu

    Neethu New Member


    I just realized that my gross annual income for this fiscal year is less than 9 lakhs. In this case I have additional queries about the need to register for the service tax number this year.

    1. I have joined this company in March 2014, since then the company is asking me to register for service tax number. But for this fiscal year my annual gross income will only be around Rs. 8,85,00

    In this case do I need to register for service tax this year?

    2. If I register for service tax number even if it doesn't reach the cap limit of 9 Lakhs, am I supposed to include service tax in my invoice generated to the company once I get the service tax number?

    3. Am I liable to pay to the government the service tax for the annual income < 9,00,000 once i receive a service tax number?

    I would really appreciate for some insights on my queries.

    Thanks Again.
  6. @Neethu You need not to get registered under Service Tax if your annual turnover is less than Rs.9 Lakhs.

    You need not to collect service tax in the invoice until your annual turnover crosses Rs.10 Lakhs. ST is applicable only on the turnover of above Rs.10 Lakhs for the first time. Once you started charging service tax, you need to collect irrespective of the turnover in the subsequent years.
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