Service tax query

The exemption of ten lakhs is available every year if you have not crossed the ten lakh limit in the previous year. If you cross the ten lakhs limit this year, then you cannot avail the exemption for the next year. Thus every years exemption availability is based on previous years turnover. The turnover in the previous year decides whether you can avail exemption this year.When it crosses Rs 10.00 Lakhs in any financial year, it should collect Service Tax from its customers and remit to Government. In the next financial year, from the first Rupee of the turnover, it should collect Service tax and remit to Government. The Exemption limit of Rs 10.00 Lakhs do not apply.

Actually i want to know whether through the sale of those cards as mentioned in which services of Rs. 6,000 (is to be given in just Rs. 600), they are coming under the levy of service tax?. Number of  cards issued is 500 and if we see the amount of which services are provided becomes Rs. 30 lacs (6000*500) but the amount actually received is 3 lacs (600*500). Now what amount will be taken into considertion while calculating the 10 lacs limit.

for calculating the turnover, the actual amount booked as revenue shall be taken into consideratin and not the MRP value. In this case, the revenue earned is Rs. 3 lakh and not 30 Lac. in my opinion, service tax will not apply. However, if the parlour books rs. 30 lac as turnover and then debits the P&L with Rs. 27 lac as some sort of discount, then it would fall under the ambit of service tax.