05 January 2013
We have registered under Service tax when our services Amount exceed Rs.10,00,000 in one of the F.Y.2008-09 but there after our services amount was below Rs.10,00,000 i.e.4,00,000 F.Y.2009-10 and 6,50,000,F.Y.2010-11 in all following years,so whether we are liable for small scale exemption in 2009-10 and 2010-11 ? or we have to pay Service tax ?
For availing the SSI exemption in the current FY you have to check the aggregate value of taxable services rendered by a provider of taxable service from one or more premises, does not exceed ten lakh rupees in the preceding financial year. In FY 2009-10- Not eligible to Exemption In FY 2010-11-Eligible
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