26 July 2011
Service tax basic exemption limit not available for a person using brand name or trade name of others, so authorised service station using the brand names. so my view basic exemption not available
if auth. ser. stat.of maruti receive consideration from customer whose warrenty have been expired or vehicle is of another company (like tata) then, can auth. ser. stat. avail exemption of 10 lakh for the amt. recd. from these type of customer.
27 July 2011
Specifically that difference we can make and claim exemption, when the service tax registration is one, and the exemption also can be one only. so we cant take exemption for doing others services, which means we cannot do the same services for one person attract service tax and other person without service tax