Service Tax exemption

CA Gaurav Choradia (Relationship Manager ) (418 Points)

26 May 2010  

if a person provides 5 different  professional services which are not related with each other and on which Service Tax is applicable. His turnover from each services is Rs 8 each.

Is he would be liable to pay service tax? and what is the definition  of Aggregate Value.

Is his turnover from all services would be clubbed for the determining applicability of  ST ?