Can assessee get basic exepmption limit of 10 lakh for service tax if he is using brand name of others for his reatsaurant business
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Exemption limit 10 lakhs
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No, he would not be entitled to get Benefit of this exemption.
Here is the relevant text of notification no 33/2012:
Provided that nothing contained in this notification shall apply to,-
(i) taxable services provided by a person under a brand name or trade name, whether registered or not, of another person; or
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