Service provider giving multiple services

CA Tushar Singhania (Asst. Manager Accts & Fin.)   (402 Points)

03 November 2012  

Dear Sir/Madam

There is a compnay which provides 3 diffrent services, one of which has not crossed the Rs. 10Lakh Limit. My query is wether the small service provider  exemption is based on services or assessee i.e. it has crossed the Rs.10L limit for one service and hence is paying tax on that, what about the other service where the value of service rendered is just about Rs. 5L. So can it availe the exemption as this purticular service has not crossed Rs. 10L or should it pay service  tax on it as it has as a whole got a TO of Rs. 15L