Franchisee

In my view, two concept in service tax i.e.

1. You charged the service tax and deposit said amount in government account.

2. You cross the exemption limit Rs. 10 lac and charged the service-tax and deposit the same amount in government account.

In your case both are concepts are applicable if you are proprietor or partnership, whichever are applicable.

Further chose the concept and go thereon.

• Exemption granted to service provider from levy of service tax on taxable service of "aggregate value not exceeding ten lakh rupees in any financial year. The above exemption is not available to 

• taxable services provided by a person under a brand name or trade name of another person;