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?

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..... Manual - Service Tax - Manuals - FAQ - 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 basis and not for singly premises or services. As per notification , where a taxable service provider .....

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..... if the cheques for rent are received individually by all the appellants, it was indicated in the agreement between the individuals for the purpose of renting out of premises to another person so as to make it specific that individually they are renting out the property to a person. On perusal of the said notification, we find that the said notification talks about the aggregate value of the taxa .....

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