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service tax

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IF ASSESSEE IS RENDERING VARIOUS SERVICES EACH SERVICE IS BELOW EXEMPTION LIMIT BUT ALTOGTHER IT IS ABOVE EXEMPTION LIMIT THEN PL.CLARIFY ASSESSEE IS LIABLE TO PAY S.TAX

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Value of all taxable services of aggregating not exceeding Rs.10 lakhs in any financial year from the whole of the service tax is exempt according to present service tax provisions.  The above limit is not applicable in following cases:

 

 

 

(i) taxable services provided by a person under a brand name or trade name, whether registered or not, of another person; or

 

 

 

 

 

 

(ii) such value of taxable services in respect of which service tax shall be paid by such person and in such manner as specified under sub-section (2) of section 68 of Finance Act, 1994.

the exemption limit ia calculated on all the services provided by the assesse from different premises.

That means the assesse will be liable for service tax if the exemption li it exceeds from all the services provided from different premises

If the total value of the all services is higher from the exemption limit i.e. Rs. 1000000, then the co. is lible to pay service tax on exceed amount of exemption limit.

hello

        anyone ans my question its urgent. when receive a commission by company nd also deduct tds so how can deduct service tax plz ans by example.


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