can anybody tell me that Rs. 1500 limit of exemption from Service tax is on bill wise or for LR wise. For example i have Two lr one is for Rs. 1000 and another is for Rs. 2000 bill total amount is Rs. 3000. So on which amount i have to charge service tax.On rs. 3000 or Rs. 2000/.
The Service tax liablity shall be paid if the amount of service in all cosignments does not exceed Rs. 1500. One LR means a single consignment and aggregate of all shall be considered for this purpose accordingly service tax shall be paid.
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