Regarding serive tax

The turnoverr of 10 Lakhs is calculated by considering all the services provided taken together not individually.So ST need to be paid in this case.

As per the provisions of S.Tax Notfn. No. 33/2012-S.T, Para 2(vii)

(vii) where a taxable service provider provides one or more taxable services from one or more premises, the exemption under this notification shall apply to the aggregate value of all such taxable services and from all such premises and not separately for each premises or each services;

Thus, for computing the exemption limit of Rs. 10 Lakhs the aggregate taxable value of all services provided is to be included.

Since the aggregate value in the instant case is Rs. 13,50,000/-, S.Tax is payable.