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Limit for service tax

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(Querist)
18 January 2017 Please explain me.
1) Who can charged the service tax?
2) Amount Limit for Service Tax
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
18 January 2017 1 Persons providing taxable service can charge service tax.
2 Small service provider exemption is up to 10 lacs.

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