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Q. > Please Help: exemption limit of 10 lac
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983 views • Question added Jun 18, 2011 • Service Tax • By CA SANDEEP AGGARWAL , CA , DELHI


if a person registered in service tax and having taxable service receipt of 5 lac plus exempt services( i.e. service not cover in service tax) reecipts rs.8 lac then total is Rs.13 lac. I want to know whether still he can take benefit of exemption from tax to small service provider.

2 Answers

answered Feb 21, 2012 by Mrattunjay , New Delhi

yes


answered May 21, 2012 by Rishabh Upadhyay , Chandigarh

Yes, expempted services will not be taken into consideration for the purpose of calculating the limit of Rs 10 lacks


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CA. Gaurav Agarwal

18-Jun-2011 , 07:17:14 am

No he will not take the exemption of small service provider as the limit of 10 lac is for total service value whether taxable or exempted

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CA PRAVEEN SINGH

19-Jun-2011 , 01:33:27 am

A small service provider is a service provider whose value of taxable services in the preseding year was less than threshold limit, presently at Rs. 10 lakhs. so that question of service tax arise when taxable service rendered,if service rendered is not given in definition of service tax,so no question of service tax arise.so in my opinion rs8 lac is not covered,as u said above can take benefit of small service provider. ca praveen singh

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CA VIKAS JAIN

20-Jun-2011 , 12:05:57 pm

Agree with ca praveen singh

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CA AVINASH AGARWAL

21-Jun-2011 , 02:49:16 am

if exempted service are covered in scope of service ... than what will be the answar

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P@V@N

28-Jun-2011 , 05:11:14 am

yes sandeep he can take benefit of exemption ssp.

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