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Exemption to Small service providers - 33/2012 - Service Tax

Extract

..... ification No. 6/2005-Service Tax, dated the 1st March, 2005, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. number 140(E), dated the 1st March, 2005, except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts taxable services of aggregate value not exceeding ten lakh rupees in any financial year from the whole of the .....

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Exemption to Small service providers - 33/2012 - Service Tax

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..... ces, under rule 3 or rule 13 of the CENVAT Credit Rules, 2004 (herein after referred to as the said rules), used for providing the said taxable service, for which exemption from payment of service tax under this notification is availed of; (iii)the provider of taxable service shall not avail the CENVAT credit under rule 3 of the said rules, on capital goods received, during the period in which the service provider avails exemption from payment of service tax under this notification; (iv) the pro .....

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Exemption to Small service providers - 33/2012 - Service Tax

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..... provides one or more taxable services from one or more premises, the exemption under this notification shall apply to the aggregate value of all such taxable services and from all such premises and not separately for each premises or each services; and (viii) the aggregate value of taxable services rendered by a provider of taxable service from one or more premises, does not exceed ten lakh rupees in the preceding financial year. 3. For the purposes of determining aggregate value not exceeding .....

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Exemption to Small service providers - 33/2012 - Service Tax

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..... that person; (B) “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.” 4. This notification shall come into force on the 1st day of July, 2012. [F.No. 334 /01/2012- TRU] (Raj Kumar Digvij .....

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Exemption to Small service providers - 33/2012 - Service Tax

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