service tax

This query is : Resolved

Tara (Querist)
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29 April 2009 if a service provider who was not liable for service tax in P.Y. has issued bill for 10 lacs and last bill was made with service tax amount.During the year receipt was below 10 lacs hence not liable for service tax. but now my question is--
1. whether he is liable for service tax for that last bill which was realised in next year.( without crossing limit of Rs 10 lac)in the year of receipt.
2.Whether in next year he has to issue all bill including service tax .

atul gupta

atul gupta (Expert)
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30 April 2009 Exemption of Rs. 10 Lakhs available to small scale service providers is neither dependent on value reliesed for services rendered in preceding FY nor on value for which bills are raised. It depends on "the aggregate value of taxable services rendered by a provider of taxable service" in the preceding FY. Kindly see the facts in this light or restate.