Service Tax Returns

Section 66 B is the charging section of the Act, which provides that there shall be levied a tax (hereinafter referred to as service tax) on the value of all services other than those specified in The negative list, Provided or agreed to be provided in taxable territory by one person to another.

Applicability: Levy of Service Tax extends to whole of India except Jammu & Kashmir.

Persons requiring registration:

Any provider of taxable service whose aggregate value of taxable service in a financial year Exceeds Rs 900000 is required to get registered.

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