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How the exemption under this notification will be calculated if the service provider has more than one premises or providing more than one service? What treatment will be done in this case while calculating previous year turnover? What if there are co-owners, exemption will be available to both the owners or not?

Dated:- 1-4-2015 - 11 - Small Service Providers - Value Based Exemption up to 10 lakhs Exemption under this notification will be available after aggregating value of all taxable services from all such premises i.e. exemption is available on totality .....

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h taxable services and from all such premises and not separately for each premises or each services. Same as above while calculating eligibility limit of ₹ 10 lacs previous year turnover for exemption, all premises turnover will be aggregate to .....

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ption will be available to both the owners separately. In the case of Dinesh K. Patwa, [2012 (10) TMI 67 - CESTAT AHMEDABAD] it was held that if the cheques for rent are received individually by all the appellants, it was indicated in the agreement b .....

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