Service tax applicaiblity

Service Tax (Legacy) 194 views 4 replies
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


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 28 May 2026
SEMI QUALIFIED/ CA DROPOUTS/ ARTICLES

T R SOOD & CO

New Delhi

CA Inter

View Details
Company
Featured 27 May 2026
Lead Conversion Executive / Sales Closing Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
26 May 2026
Education Content Creator

Adyayam Education LLP

Bengaluru

CA Foundation

View Details
Company
23 May 2026
Account Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
10 June 2026
Senior Account Executive

JDS Advisory LLP

Ahmedabad

CA Inter

View Details
Company
21 May 2026
Associate

PWC

Kolkata

CA

View Details
Company
Featured 15 June 2026
Senior Auditor

N. Dhawan & Co

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 31 May 2026
Article Assistant

KPRS And Associates

New Delhi

CA Inter

View Details