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Two services-one person

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Querist : Anonymous (Querist)
03 July 2013 If one person provides exempted service as well as taxable service each being 7 lakhs per annum, is he liable for service tax?
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CA RICHA BADALIA

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CA RICHA BADALIA (Expert)
03 July 2013 No you have to consider taxable service only for the limit of Rs. 10 lakhs.
As taxable service is Rs.7 lakhs provider is a SSP hence service tax not payable.

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