Service Tax exemption

if a person provides 5 different  professional services which are not related with each other and on which Service Tax is applicable. His turnover from each services is Rs 8 each.

Is he would be liable to pay service tax? and what is the definition  of Aggregate Value.

Is his turnover from all services would be clubbed for the determining applicability of  ST ?

Replies (2)

Yes he is liable to pay service tax because his turnover exceed Rs. 10,00,000/-

 

Yes turnover from all the services should be clubbed for the purpose of determining exemption

Akash deep is right

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