service tax exemption

Once the turnover exceeds RS. 10 Lakh in a year, ST will be leviable from Rs. 1 in next year.

is this 10lacs limit for all premises collectvively or for individual premises separatly??

1) in case of centralised registration??

2) in case of separate registration??

Liability is for person not location. All locations to be clubbed.

Once Rs. 10 lakhs exceeded then on exceeding part liable.

Once exceeded next year to pay ST from Re. 1

thank you sir !!!

does the same principal applies on 9lacs exemption limit for registration???

can every body send  me  notification regarding exemption this matter 

on my email add :- neerajcafa @ gmail.com