Service tax applicablity on branches

someone pls educate me 

weather the service tax exemption limit is applicable to the company as a whole or each unit of the company can take the benefit of exemption limit from collecting service tax.

Replies (2)

Exemption applies to the company as a whole and not unit/branch wise.

The exemption limit applies to the whole of the Company and to individual unit.   This applies to central excise limit also.

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