Hi All,
If we are availing exemption 26/2012, and we are taking some %(like 60) portion as taxable portion. then What value will be consider for SSP exemption 60 % or 100% ?
Thanks in advance!!
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En 26/2012 - service tax
Replies (2)
By abatement,the value of taxable service does not come down.Value remains the full amount.Only tax payable is reduced by a given percentage.Hence the full value of service without abatement is required to be considered.
Hence 100% value will be considered for ssp exemption.
Thanks Ma'am.
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