There is a registered dealer of two and four vehicle company. He is also providing the services of the vehicles for which he is authorized dealer. The gross receipt of the company is less than 10 lacs. The name of the firm does not contained any word which show he is authorized dealer of any company.
As per notification No. 6/2005-Service Tax dated 1st March 2005 and further amendment vide notification no. No. 8/2008-Service Tax dated 1st March 2008 the SSP are exempted from service tax if the gross receipt are less than Rs, 10 lacs.
Whether this dealer is exempted from tax ???
In respect of free services reimbursed by the dealer ?
In respect of Paid services paid by the customer.?
If he is the authorized dealer of that two and four vehicles company
- If he is not the authorized dealer of any company.
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