Service tax

This query is : Resolved 

03 February 2017 A service provider is providing both types of service. Branded as well as non branded service.
i)Turnover of Branded Service is Rs.50 Lacs
ii)Turnover of Non-Branded Service is Rs 8 Lacs.
iii) in previous year was same turnover for both types services
Now my query is...
Whether such service provider can get Exemption of Small Service Provider (Exemption of Rs.10 lacs) for non branded services provided by him
if there is any case law plz provide me
thanking you
avneesh.bibhu@gmail.com

04 February 2017 notification 33/2012 ST provides exemption only when aggregate taxable turnover is

04 February 2017 notification 33/2012 ST provides exemption only when aggregate taxable turnover is less than 10L. in your example since total tacable (both branded and non branded) turnover is 58L, assessee will not be eligible for any exemption.


04 February 2017 thanks sir,
but in calculation of 10 lacs (for branded and non- branded services) whether in previous years or in current year may be counted separate- separate

04 February 2017 No. aggregate taxable turnover shall include both branded and non branded services. Hence total of both shall be taken into account.



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