A person receives gross consultancy fees of Rs. 8,50,000/- in the financial year. He also received rent of Rs. 2,40,000/- from letting out his roadside stalls. Will both receipts be considered for service tax limit?
Is he liable to register & charge service tax on these receipts?
22 August 2014
Where a taxable service provider provides one or more taxable services , the exemption shall apply to the aggregate value of all such taxable services and not separately for each services.
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