# Determine the date of liability of registration uner service

sagar uttam shinde (professor) (179 Points)

01 March 2014

Q ; Mr. A.K. agency an advertising firm, started providing the services from 3rd may 2013.  He gives the details of his services (excluding service tax) to determine the date of liability of his registration???

05.05.13 taxable services in india                                 = 2,11,000

10.05.13 services to M/s KT ltd. at jammu and Kashmir = 1,01,000

15.05.13 services to Mr. mehta at Japan                       = 5,11,000

22.05.13 taxable services to RBI                                  = 3,00,000

25.05.13 Services to SEZ                                            = 2,00,000

29.05.13 taxable services in india                                 = 4,00,000

01.06.13 taxable services in india                                 = 3,45,000

05.06.13 taxable services in india                                 = 2,33,000

15.06.13 taxable services in india                                 = 3,45,000

if exempted services are considered the date of registration will be 22.05.2013

if exempted services are not considered then date of registration will be 29.05.2013

my question is whether exempted service has to be considered or not for calculating value of taxble service provided?

and what will be the date of registration?