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 ?