Hi,

I am willing to know that for registration under Service Tax what is the meaning of 'gross receipts'. I mean, Does gross receipts include Vat collected or luxury tax in the case of a hotel?

Posted 2 years, 7 months ago by Kamaldeep Singh


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 2 years, 7 months ago by Rahul Rai


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