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Chargeable to service tax

This query is : Resolved 

27 December 2013 income chargeable in the income tax return as per accrual basis .When Income accrued it was exempted under service tax but at the time of receive of that income it is covered under taxable service whether it is chargeable to service tax in the year of receipt or not ?

27 December 2013 If the service is exempt at the time of its provision,No service tax is payablet the time of receipt of that servce.

28 December 2013 can you please tell me the refrence of this fact?




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