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Basic threshhold exemption of rs 10 lacs

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05 December 2013 hi whether threshhold exemption is applicable from the date of service becomes taxable or it should calculated for whole year for eg. if service becomes taxable from 01.07.2013 then we should calculate the exemption limit from july ir april please any suggessions thanks
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CA Pratik Shahnand

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CA Pratik Shahnand (Expert)
05 December 2013 Dear Sachin,

Threshold limit will be calculated from the date when the services has come under the ambit of service tax. In your case it would be 1st July, 2013.
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