Dear Sir, With respect to Small Service Provider Exemption, my client is paying excise duty on the , Service Tax

[Chalapathy Rao Marthy]

Dear Sir, With respect to Small Service Provider Exemption, my client is paying excise duty on the goods manufactured by them. Recently they have let a part of thier unutilised Land to another entity. Are they liable to Service Tax. The revenue from renting does not cross Rs 9 Lakhs. They also pay ST on GTA.

Posts / Replies

[Surender Gupta]

Since the land is incidental to use of building, the same is liable to service tax. However, you can avail exemption upto Rs. 10 lakhs as per notification no. 6/2005. Payment of service tax on GTA service does not debar availing exemption upto Rs. 10 lakhs.