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service tax exemption for turnover below rs 10 lakhs service tax is required to be paid on all services except those specified in the negative list of services however a small scale service provider has the option of availing service tax exemption in case the aggregate turnover value of taxable services does not exceed rs 10 lakhs in a financial year recommended read what is service tax and service tax rate in india

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service tax ministry of finance service tax is collected from the service provider however being an indirect tax its incidence is normally passed on by the service provider to his client under the law therefore every person who has paid service tax is deemed to have passed on its full incidence to the buyer of the service

procedure for online epayment of service tax the most concerning part about service tax is the procedure for payment of service tax when it comes to service tax we have two options of payment of service tax ie we can either make payment of service tax physically in the specified banks or opt for online payment of service e tax payment is liable to be made on a monthlyquarterly basis and in case of deposit after the due

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