Exemption or abatement to be considered in agr val for ssp

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

05 January 2013 dear all please clarify the following

the exemption/abatement not to be considered while calculating aggregate value.
is it to be applied for preceeding f.y for deciding applicability of ssp exemption notification
or for calculating value in the c.y for payment of s.t

C A S.S.Agarwal, M.Com.,LL.B,

C A S.S.Agarwal, M.Com.,LL.B, (Expert)
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16 January 2013 Service tax is applicable once the gross limit exceeds the minimum limit as prescribed under law and the ST collected can only be adjusted against payment of ST