When to raise invoice of service tax in case of ssi

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

15 September 2015 I am providing the services of consultancy and i have obtained service tax registration no. in current year as last year my receipts were of Rs.9,00,000. In current year my receipts have crossed Rs.9,50,000. So i had availed SSI Exemption and did not raise any service tax on my invoices. Now i have to raise the invoice of Rs. 60,000. So shall i raise the same in two parts - of Rs.50,000 on which no service tax would be charged and of Rs.10,000 on which service tax would be charged or shall i raise of Rs.60,000 on which service tax would be charged on full amount.

Pls guide.