i am running a business as per service tax law. i have a registration under service tax act but the value of services less than 9 lakh . so is i am liable to pay service tax or not/ or should i file service rax return in this condition of NIL OR PAID ?
Upto Rs.10 lakhs small scale exemption is available subject to fulfillment of conditions like non-availment of cenvat credit and non-usage of brand name of another person. Registration would be required after exceeding Rs.9 lakhs.