27 March 2012
Please let me know whether all the services are included while checking the limit of exemption of Rs. 10 Lacs available to a service provider.
If a service is exempted from service tax then whether the value of such service would be included in the above exemption limit or not??
27 March 2012
Only total value of taxable services is counted to determine the threshold limit. Please see paragraph 3 of clause 1 of notification 5/2012 dated 17/3/2012.