Query abiut exception limit of 1000000

If service is brought under Service Tax net from 01.05.2011 it appears that the amounts of service given from 01.04.11 to 30.04.11 will not be counted for the limit of 10,00,000 because as per definition the "aggregate value of Rs. 10,00,000/-" does not include payments received towards such gross amount which are exempt from whole of service tax leviable thereon under section 66 of the said Finance Act under any other notification.

Since the service provided from from 01.04.11 to 30.04.11 was exempted from service tax the value of the same will not be counted.

from the date when service become taxable from that date u have to calculate exemption limit

For the period of 1.4.2011 to 30.4.2011 value will not be enclude in 10 lakhs. Because before the 1.5.2011 services was exempted and exempted service will not be count for the purpose of SSI exemption.