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08 January 2016 is it correct to collect service tax by small service provider?

08 January 2016 Dear
If a ssp is availing 33/2008 i.e ssp exemption then if he is collecting service tax then it is an major offence under service tax.
But if he is not availing such exemption then he is correct in collecting st,and he should deposit the same with department timely.



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