CA Mukund Sarda (Practising CA) (93 Points)
10 February 2010If 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.?
Ashish Sharma
(Service)
(1028 Points)
Replied 10 February 2010
The exemption limit will consider for both services aggregate
Amir
(Learner)
(4016 Points)
Replied 10 February 2010
Dear Mukund,
Good question but Yes he is liable because the term used is "Gross Receipts" & not "Gross receipts/taxable service"
Venkat M
(FCA)
(133 Points)
Replied 11 February 2010
Correct. sum total of all taxable services rendered by assessee should be taken for computing turnover.
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