Small service providers exemption

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Querist : Anonymous

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Querist : Anonymous (Querist)
17 January 2012 Dear Sir,
Jus wanted to confirm whether exemption of small service providers to the extent of Rs. 10 Lacs is to be availed whether for each service or assessee wise ?

Kindly provide with supporting case laws if any ?

Thanks


17 January 2012 per assesee ( per PAN number)

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Querist : Anonymous

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Querist : Anonymous (Querist)
17 January 2012 Means if i've one service for which I am registered whose receipts exceeds ten lakhs and other service for which minimal receipts are there even then i need to get registered for that service and collect service tax .

Pls guide


17 January 2012 Exemption Limit of Rs 10 Lakhs will be considered by taking the taxable value of ALL the services & not category of service wise.

Further, as rightly pointed out by Mr Sharma, this limit will be seen by PER ASSESSEE WISE.



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