We are a leading plywood manufacturer located in uttarakhand availing area based excise exemption under notification 50/2003. As per the amendment in finance bill 2012, the liability to deposit service tax on few services levied on the service receiver(SR). However it has been mentioned in the rule that if the service provider(SP) is within the general exemption thresold of Rs.10 lacs then the SR is not liable to deposit any service tax. My query is how do a SR will ensure that the SP is within the thresold of Rs.10 lacs?
CAclubindia
