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Ssp exemption

This query is : Resolved 

24 December 2012 Mr. A is registered with service tax. From last 5 years he is receiving rent of Rs. 12 lac per year, But in last year he didn't received any rent because the property was not let out.
in current year he received rent of Rs 2 lac. Can Mr. X go for SSP Exemption?

25 December 2012 Yes he is eligible for exemption upto 10 lakhs as pr yr taxable service less than 10L.


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