Service tax issue

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Just want to know something regarding Service Tax.

Suppose i have a company wherein the office is located at Place A, and the gross reciept is in excess of Rs 10 lacs.

And another office located at Place B where the gross reciept is below 10 Lakhs.

 

Do i need to charge Service Tax from Place B or am i exempted from that.

 

Please Note the PAN are the same, and state what if the service provided in both the cases is of different ( suppose in Place A its Consultancy and Place B its Restaurant Business )

 

Please Need Expert Opinion

Replies (2)
As per Notification 6/2005- where a taxable service provider provides one or more taxable services from one or more premises, the exemption under this notification shall apply to the aggregate value of all such taxable services and from all such premises and not separately for each premises or each services; So, combined valve will be calculated for both Place A & B
Originally posted by : CA.Anupriya Agarwal
As per Notification 6/2005-

where a taxable service provider provides one or more taxable services from one
or more premises, the exemption under this notification shall apply to the aggregate value
of all such taxable services and from all such premises and not separately for each
premises or each services;


So, combined valve will be calculated for both Place A & B

Totally agree with CA Anupriya.

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