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Exemption of rs.750 & rs. 1500. under service tax

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Querist : Anonymous

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Querist : Anonymous (Querist)
03 June 2013 Dear Sir,

Under reverse charge system where service receiver is liable to pay service tax can take exemption of 750/1500.

in short Exemption of 750/1500 is also available under reverse charge sysytm???

Thanking you,
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CA Vikas Acharya

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CA Vikas Acharya (Expert)
03 June 2013 yes available:
25/2012 exempts the service from taxability and not only the service provider.

though exemption of 10lacs is not allowed to service recipient as specifically disallowed in 33/2012, but all other exemptions are allowed.
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