Service tax applicaiblity

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Dear sir If ABC Pvt. Ltd. is receiving GTA service and paying service tax under RCM method and also providing Work contract service in respect of Job work. Whether this company can claim basic exemption limit of Rs 10 lac in respect of Works contract Service.
Replies (4)

Hi Giriraj,

The aforesaid sevices are two different services and also the services covered under RCM are not covered under the basic exemption limit of Rs.10,00.000.However you can claim the same under the work contract service sprovided by you.

Can you give the any section refrence of finance act for the above solution that basic exemption limit of Rs. 10.00 lac is available only in respect of services provided by a concern not in services covered under RCM. 

Beacause in my case department is saying that you have taken registration already in GTA service so you have to pay service tax on other service also whether it is below 10 lac or not.

Can you give the any section refrence of finance act for the above solution that basic exemption limit of Rs. 10.00 lac is available only in respect of services provided by a concern not in services covered under RCM. 

Beacause in my case department is saying that you have taken registration already in GTA service so you have to pay service tax on other service also whether it is below 10 lac or not.

Please refer to Small Service Provider Exemption Notification No. No. 33/2012 - Service Tax dated - 20/06/2012


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