Liability of service tax

This query is : Resolved 

29 November 2010 An existing service provider has registered in Service Tax. He starts a new business which is different from the earlier business under the same name and style. Whether Service Tax is to be levied from the first invoice of the new business?
or
If there is any exemption available to the newly setup business?

Please explain


29 November 2010 If the business is under the same name and since he has servive tax registration already, ST has to be levied from the first invoice.

The basic exemption is for one person and not for each service of the same person.



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