Small service provider - service tax

yr:08-09 taxable service provided : rs 8 lakh yr:09-10 taxable service provided : rs 11 lakh ( exemption of 10 lakh availed... after abatement net taxable service is rs 1 lakh) yr:10-11 taxable service provided : rs 5 lakh yr:11-12 taxable service provided : rs 20 lakh Question - does the assessee get exemption under SSP for the year 11-12 as the the taxable service provided in last yr in less then 10 lakh...... or the exemption(abatement) under SSP is available only for ONCE ???
Replies (1)

Keeping 10-11 as the base, since agg val of taxable services provided is less than 10lakhs, assessee shall be eligible for exemption in the yr 11-12.... I don't think that there is any provision for single time exemption.......

however it wd be better to go by an expert's view .....just offering my opinion 

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