Providing two services

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

23 March 2013 Sir,
My client is providing two services - rent of building and generator. He is reg. for rent service as his receipts exceed Rs.10 lacs . However , his other receipts does not exceed Rs. 10 lac. Is he liable for Service tax on the other services also?
Please reply urgently

Jayant Bothra

Jayant Bothra (Expert)
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23 March 2013 Dear Sir,

As per the notification qualifying the exemption from payment of Service tax has been worded as - " exemption to small scale service provider from service tax up to aggregate value of taxable services provided of Rs. 10 lakh in the Financial Year".

the Words Aggregate value of Taxable Srevice used above implies that if a person is providing more than One service then the aggregate of all such service and from all such premises should be seen and not separately for each premises.

Therefore, in your case the client is liable to charge service tax on his other service as well.

Thanks & Regds
CA JAYANT BOTHRA
M: +91 9873-626-020