Section 69 of Finance Act, 1994 – Registration for Service Tax

Introduction

Service tax registration is the first step towards complying with service tax provisions. Service tax registration is an online – offline process and it is expected that the whole process will be completely online soon.

Bare text of Section

You can download the PDF version of bare text of section 69 from the link below.

Analysis – reference to Rule 4 of Service Tax rules, 1994

As per section 69, every person who is liable to pay the service tax under this chapter should apply for service tax registration.

Who is liable to pay?

Every person who is providing service to another person against the consideration is liable to pay service tax and hence should apply for service tax registration.

Any exemption for small scale service providers?

Yes, as per notification 6/2005 dated 1.3.2005 as amended by notification 33/2012 –ST dated  20.6.2012, every service provider is exempt from paying service tax if the aggregate value of taxable services rendered in the previous financial year does not exceed Rs. 10 lakh.

Conclusion

The service tax is one of the most complicated taxes and can even confuse the master of this profession. Hence, it is always recommended to consult the expert before reaching any judgment.

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