Service tax examption

There are many possible answers in this case. But there are some questions which I would like to ask

1. Is X a Company  or not.

2. If X is a Company then is the Turnover of Services is below or above 10 Lakhs in 2012-13 

3. What is the turnover of GTA services provided

X is a Manufacturing company and turnover is above 10 lacs for selling of mnufactured goods for FY 2012-13

What is the turnover og Gta Services provided by X..

about 20 Lacs

In this case X company was liable to charge service tax to Y on  professional services of Rs 8 lacs provided. If  X has not charged Service tax to Y then in this case X would have to pay Service tax on Reverse calculation on Gross Amount Recieved .i.e Service Tax payable would be Rs 800000x12.36/112.36= 88002/-.

Hope it is clear

But if it is below 10 lacs for the specific service and GTA service is  applicale for reverse charge system only. X company can't provide any service.