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Ssp exemption

29 December 2016

our client is providing renting of immovable property service having rent of 110000 per month. service tax is to be charged from 10th invoice on whole invoice 110000/- or only on 100000/-

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6 Replies

ARJUN SINGHAL (CA Finalyst) (66 Points)
Replied 29 December 2016

Service tax is to be charged only on Rs. 100,000 if assessee is eligible for exemption notification 33/2012.

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ankita gandhi (student) (5908 Points)
Replied 29 December 2016

If SSP exemption is applicable then, above 10.00 L service tax shall be collected.

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VIKASH SINGH (ARTICLE) (92 Points)
Replied 30 December 2016

If this is first year of service then after 10lac u r eligible for service tax and if service was also provided during last year with turnover of more than 10lac u r eligible from Rs.1

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Radhey Shyam Jha (Student) (41 Points)
Replied 30 December 2016

I agree with Vikash Singh

VIKASH SINGH (ARTICLE) (92 Points)
Replied 30 December 2016

Thanks Mr.Jha

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ARJUN SINGHAL (CA Finalyst) (66 Points)
Replied 30 December 2016

This is not a one time exemption and if last year receipts not exceds 10 lacs than assesse is eligible for exemption of Rs. 10 lacs under exemption notification 33/2012.