As per service Tax act registration is compulsory if GROSS RECEIPTS cross 9 Lakhs. Act says gross receipts and not NET receipts.
As per me by this we can interpret that gross receipts includes all taxes. In entire act i could not find definition of gross receipts.
However as per valuation rules, the value is excluding taxes. But that is only after registration.
Posted 3 years, 3 months ago by Rahul Rai
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