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TaxOrigin

Introduction

A service provider needs to get himself registered with the Service Tax department. Service Tax is a tax which is recovered by the service provider from the recipient of services and paid to the Service Tax department. Every service provider, who provides services worth Rs. 9 lakhs or more, needs to get registered with the Service Tax department. Non registration attracts penalty.
 
Budget 2015 has proposed consolidated Service Tax of 14% including Education Cess and Secondary and Higher Education Cess. There will be 2% of Swachh Bharat Cess on 14% Service Tax after the same is notified by Central Government.