Service tax

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

31 December 2012 Can any one tell me relevant case laws for this:
Mr. A is receiving Rs. 400000 in three different name so this sums up to 12L ,
So the A.O has treated it as service & implied service tax @ 10% on it,
so pls. tell me the relevant case judgement on such matter

@VaibhavJ

@VaibhavJ (Expert)
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31 December 2012 Hi

You can refer notification No. 6/2005-Service Tax, dated 01-03-2005. It is called clubbing provision. As per rules made in SSI it is mentioned:

If a person is rendering taxable services in his own name, various trade / business name then they are liable to be clubbed to compute threshold exemption limit of Rs. 10 lakhs under this notification.

Thanks!!