Applicability of service tax

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15 April 2014 assesse providing multiple services. whether threshold limit of exemption of rs.10,00,000/- is applicable for single or multiple services

15 April 2014 The threshhold limit of Rs 10,00,000 is available for sum total of all the services provided by a single service provider.
Therefore if a person provides two services,for determining the threshhold limit,aggregate value of both the services shall be considered.
Reference:Notification no.33/2012,point 2(vii)


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