20 March 2014
kindly inform whether a small service provider can claim basic exemption of 10 lakh every year even in subsequent year when his gross receipt has crossed basic exemption of 10 lakh and he has paid some tax in previous year.
2. whether a person who has filed his return late can claim any exemption from the penalty.
3. when is assessement of service tax is deemed in case the assessee has filed his retrun in time
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