Doubt regarding service tax

Whether exemption of 10 Lakhs is considered while calculating sevice tax in the case of payment made by LLP firm for the FY 2014-15?
Replies (1)

This SSP exemption is available to all type of person. Person is not restricted to natural person.

‘Person’ definition under 65 B ,

  1. Individual
  2. HUF
  3. Company
  4. AOP
  5. BOI
  6. Firm
  7. Society
  8. LLP
  9. Government
  10. Local authority
  11. any artificial juridical person,not falling within any of the preceding sub clauses.

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