SERVICE TAX EXEMPTION IN FY 2008-09

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Q:I am regd for service tax for renting of immovable properties on jan 2008
My Total Renting on immovable property for FY 2007-2008 was 9,50,000/- for full year , so I made collection and paid service tax when my rent was exceeded 8,00,000/-

This year I was anticipating total rental more than 10 lakhs but due to recession some tenants vacated and some premises was idle for a period and now also my total rental amount will be 9,50,000/-
i had collected service tax from few parties and few others are not paying
but iam remitting the service tax in full to the dept

the question is

1. whether i come under the exemption category this year fy 2008-2009
2. whether i come under the exemption category in fy 2009-2010.
3. if so can i send letters to my tenants to stop paying service tax.
4. since my total rental income will be around 9.5 lakhs should i surrender my ST regd number or simply file nil ST3

please advice.
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Ans:As per service tax act small service provider exemption is available as per service tax notification 6/2005  amended by 8/2008 (budget ,08)and there are few conditions attached with it which are given in brief hereunder.

  • Aggregate value not exceeding 10 lakh  rupee in any financial year from whole of the service leviable thereon under section 66 of the service tax act,is exempt as small service provider ."Aggregate value" means the sum of total of the first consecutive payments received during Financial year gross amount as prescribed under section 67 .
  • the above exemption is not available if taxable service provided by person under Brand name or trade name whether registered or not or of another person.
  • the above exemption is not available on value of taxable service where tax has been paid by the assessee as recipient of the service like in case of GOODS transport agency ,exemption is not available to consignee /consignor .
Further the exemption is available on following condition:

  1. Taxable service provider has the option not to avail the said exemption and pay service tax on the taxable service and such option once exercised can not be changed in the same Financial year.
  2. person shall not avail cenvat credit on input used in providing services on which exemption of small scale availed.
  3. Cenvat credit shall be available only after the date on which the service provider  starts paying service tax  after availing exemption limit.
  4. pay cenvat credit if input used after exemption.
  5. Balance cenvat credit shall lapse after availing exemption.
  6. The Notification shall apply to all aggregate value of one or more services provided by the person and not separately for each service.
  7. Thee notification shall apply to all aggregate value of one or more services provided from one or more premises by the person and not separately for each premises.
  8. The Aggregate value of taxable services rendered by a provider of such service from one or more premises does not exceed exemption limit fixed i.e 10 lakh 

From the above ,if service rendered in the previous year is less than the exemption limit(as per point 8) then service tax will not be applicable sum of total upto 10 Lakh  of the first consecutive payments received during Financial year gross amount as prescribed under section 67, on and subject to other condition which I assume does not apply to you.

This Limit has been enhanced by finance act 2008 and raised to 10 lakh from 8 lakh and applicable from year 2008-09.So To check whether exemption for the year 2008-09 we have to check the amount of taxable service rendered in FY 2007-08.And as per detail given by you ,the amount of service rendered in the year 2007-08 is 9.5 lakh i.e less than 10 lakh.so point wise answer to your question are.

1. whether i come under the exemption category this year fy 2008-2009

In my opinion you come under exemption limit ,Hence no need to collect tax .

2. whether i come under the exemption category in fy 2009-2010.

You are also eligible to claim exemption for fy 2009-10 but amount received against taxable services provided exceeding 10lakh will be taxable in your hand,

3. if so can i send letters to my tenants to stop paying service tax.

This is doubt full step ,you have done .If you have already collected tax from your tenants,as you have said  then as per service tax you are not interested in availing service tax exemption and once it has been established that you have collected the tax from the service receiver and deposited,it will be assumed that you are not interested in availing exemption.This option once exercised can not be revert back in the same year.so take action as the full fact of your case suggest to do.

4. since my total rental income will be around 9.5 lakhs should i surrender my ST regd number or simply file nil ST3.

As per Service tax rules 7(1) every assessee is required to file half yearly return.Further as per act "assessee" means a person liable to pay tax .person whose turnover is more than 9 lakh but less than 10 lakh is not liable to pay tax and not cover under the definition of "assessee" ,hence not liable to file return.Further as you service provided by you is more than 9 lakh so you are liable to get registered ,so you can not surrender service tax certificate.

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