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Exemption limit of service tax

This query is : Resolved 
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(Querist)
08 October 2011 I have two service tax numbers, one as an individual and another as a proprietor.
Would the service tax liability be combined for the purpose of attraction of Service Tax?
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U S Sharma

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U S Sharma (Expert)
08 October 2011 better to surrender the ST number in personal name and keep the business one active only.

service tax liability is clubbed per PAN number basis.

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