Service tax query

This query is : Resolved 

08 February 2014 Hi friends,
One of my client is rendering two services 1)Service for repair, reconditioning, restoration, or decoration or any other similar services, of any motor vehicle.
2)service of road side assistance.

Turn over of service 1 exceeds the basic exemption limit, but turnover from service 2 is well with in the exemption limit.Should the service tax be charged for second service ?

08 February 2014 Yes, because exemption is 'assessee' wise and not 'service' wise.


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