Outdoor catering

This query is : Resolved 

16 January 2012 hi,
my query is with regard to valuation of service tax on outdoor catering , if the assessee opts for small service provider exemptions , whether he can take abatement of 50% i.e after exhaustion of basic exemption of Rs.10 lakhs , for ex : if his turnover say Rs.15 lakhs , whether after opting for SSP exemption & Abatement @50% & pay service tax on balance Rs.2.50 lakhs , or he has to go for either one of them ?

26 January 2012 SSP is available this is first year of providing services or if in the immediately proceeding year turnover was below 10 lacs.



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