Applicability of service tax

This query is : Resolved 

17 July 2014 My client has two branches. They are maintaining billing as well as accounting separately. Exemption limit of Rs. 10 Lakhs applies per branch or company as a whole?

17 July 2014 If bills r made separately then they r treated as separate units. Hence, the limit of 10L will b applicable on both the branches separately.

17 July 2014 Thanx Mr. Sandeep.

Is there any case laws or any supporting or section no. available?


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