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Querist : Anonymous

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Querist : Anonymous (Querist)
16 July 2010 Whether limit of 9 lakhs for registration is after abatement or without considering abatement????

As in case Tour Operator having billing of Rs 15 Lakhs including Tour packages on which abatement is 60 %
then 15 lakhs or 40% of 15 lakhs will be considered for lakh limit...

Explain by giving reference of relevant Section 7 Definitions....

16 July 2010 The wordings used by the act for the purpose of registration are "every provider of taxable service whose aggregate value of taxable services in a FY exceeds Rs. 9lac"

The word aggregate means before applying any abatements, exepmtions.

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Querist : Anonymous

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Querist : Anonymous (Querist)
23 July 2010 Please provide me any case laws or any circular, notification or definition...????




08 August 2010 Since this is act, so no need to refer circular



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