Company ABC is providing taxable Service from past 3 years but the value of taxable service is below 9 Lakhs in all the years.But the Company has already taken registration for it. The Query is that can the Company claim Small service exemption now?
21 February 2014
small service provider exemption is available every year if the total service in last year not crossed 10 lacs and not deposited any service tax in this year.