Service tax small scale exemption

Namit (Student) (213 Points)

03 May 2013  

MY QUERY IS ...

I AM A SERVICE PROVIDER. I HAVE ALREADY TAKEN REGISTRATION UNDER S.T. DURING F.Y 2012-13 I HAVE RAISED BILL AS RS.9,00,000 + S.T. OF RS.1,11,240=10,11,240.

IN SUCH A CASE CAN I CLAIM SMALL SCALE SERVICE PROVIDER EXEMPTION i.e. FOR COUNTING 10 LAKHS DO I NEED TO CONSIDER VALUE AS RS.9,00,000 OR RS.10,11,240???