02 October 2013
a service provider whose aggregate value of taxable services is upto Rs 10lacs in previous yr is small service provider in current yr .He is required to obtain registration only after his turnover crosses 9lacs.Further he has an option to not to pay service tax till Rs10lacs turnover
However, whether you are SSP{Small Service Provider} or NSSP{Non Small Service Provider} is depend upon the amount of taxable service provided in the relevant year...
CAclubindia
