Applicability of thrash hold limit of 10 lacs

For a purely service provider the thrash hold limit is 10 lacs. For a service provider who uses materials / trades materials in the course of providing service the same get reduced to to Rs. 4 lacs say for a/c reastuarants. Is it the intention of law to apply different limit to the assessees.

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Only service value will be count for SSI exemption. Value of goods will not be count in the service value. 

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