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?
CAclubindia
