10 August 2010
While Calculating Basic Exemption Limit(for both registration as well as for charging Service Tax), receipt against Exempt Services(For eg. Receipts against Exports of Services) Should be considered or not? As on 10.08.2010 Total Receipts=Rs. 9,50,000/- Receipts Against Exports(Exports)=Rs. 3,00,000 Receipts against Taxable Service=Rs.6,50,000/- Wether I am required to get registered on 10.08.2010?
10 August 2010
Aggregate value of taxable services need only be considered. For details see explanation (B) to clause 3 of original notification 6/2005 dated March 1,2005.
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