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Service tax exemption

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(Querist)
24 September 2012 sir,if a professional have three offices in three cities & all have separate service tax no.& billing system have not centralize so rs.9 lacs exemption is individual or aggregate.
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Vishakha Kejriwal.

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Vishakha Kejriwal. (Expert)
25 September 2012 Service tax exemption shall apply by clubbing turnover of all the premises. Please refer Not. 33/2012-ST

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