Ssi exemtion: partial?

yashsr (CA) (2285 Points)

02 April 2014  

An assessee's turnover of taxable service is always around 6-8 lacs per annum. One of his clients whose billing amount each year if about Rs.1 lac is hell bent on a bill that contains Service Tax. However, his other clients will not pay Service Tax. Can he charge Service Tax to that particular client(he will obviously deposit the amount of Tax collected with the Government) and leave the others as it is? In other words, can he claim partial SSI Exemption Notification No. 33/2012?