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I have doing my business in computer education . I have registered my company in roc department in rajasthan and also registred in trademark and iso 9000. I want to know that the provision of threshold exemption of 10. Lac Rs turnover is applicable or not. I clear that i have confuse in brand name service withch are not covered in threshold exemption.
Please clear the provisions .

SSP exemption is available with the intention that the any entity shall develop its own business.In case any frenchise is taken and service is provided on this basis , no exemption will be available.In case own trademark, patent whether registered or not, exemption shall be available for the said limit of Rs 10 Lacs.
Thanks & Regards
Mukesh Kedia

1. Threshold Exemption
A Small service provider whose value of taxable service from one or more premises did not exceeds Rs.10 lakhs in previous financial year will be exempt from tax in next financial year up to first consecutive payment of Rs. 10 lakhs received.
However, if taxable turnover in current year exceeds the specified limit, there will be no exemption from service tax in next financial year.
What is relevant is turnover of previous year only.
For the purpose of determining eligibility in current year, what is relevant is that ‘aggregate value’ of taxable services rendered in previous financial year should not exceed Rs.10 lakhs.
Meaning of Aggregate Value:“Aggregate value” means the sum total of value of taxable services charged in the first consecutive invoices issued during a financial year but does not include value charged in invoices issued towards such services which are exempt from whole of service tax leviable thereon under section 66B of the said Finance Act under any other notification.”
Thus, exempted turnover is not required to be considered for calculating the exemption limit of Rs.10 lakhs.
2. SSP Exemption can be availed by following person:-
a. Individual
b. HUF
c. Company
d. AOP
e. BOI
f. Firm
g. Society
h. LLP
i. Government
j. Local authority
k. any artificial juridical person, not falling within any of the preceding sub clauses.
3. Service tax under REVERSE CHARGE MECHANISM (RCM) :-
• Reverse charge mechanism means service tax is not required to charge by service receiver but service tax should be paid by service recipient himself to government.
• When service receiver is liable to pay service tax under reverse charge mechanism, he cannot avail small service provider exemption.
• So when you are liable to pay service tax under RCM, you are required to register yourself with service tax department and pay the tax. No matter tax amount is Rs. 100 or Rs. 1,00,000.

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