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 ?
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
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