31 December 2012
Can any one tell me relevant case laws for this: Mr. A is receiving Rs. 400000 in three different name so this sums up to 12L , So the A.O has treated it as service & implied service tax @ 10% on it, so pls. tell me the relevant case judgement on such matter
You can refer notification No. 6/2005-Service Tax, dated 01-03-2005. It is called clubbing provision. As per rules made in SSI it is mentioned:
If a person is rendering taxable services in his own name, various trade / business name then they are liable to be clubbed to compute threshold exemption limit of Rs. 10 lakhs under this notification.