31 December 2013
The service given along with material sale. and service portion bill below exemption limit i.e. 10 lac but whole bill (including material sale)is more then 10 lac. In this position the service is taxable or not ??
In case you have billed separately for the service portion then in that case it would not attract service tax since the taxable service component is less than 10 lacs.
However, in case of composite billing service tax would attract, in that case you will get abatement depending upon the nature of service