Service Tax Exewmption Querry

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If a service provider is having service tax registration under 2 or more categories and the gross receipts from individual service is not exceeding Rs. 9 lacs, but the gross total receipts of all the services is more than Rs.10 lacs, is he liable for service tax registration and payment thereof.?

Replies (3)

The exemption limit will consider for both services aggregate

Dear Mukund,

Good question but Yes he is liable because the term used is "Gross Receipts" & not "Gross receipts/taxable service"

Correct. sum total of all taxable services rendered by assessee should be taken for computing turnover.


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