TaxTMI 
TaxTMI 
Can a service provider (Pvt Ltd Co.) claim ssi exemption of Rs Ten Lakhs in respect of services provided by it when it is already paying service tax under RCM on GTA?
SSI Exemption under Service Tax N/N 33/2012
09 Jul 2015 
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SSI exemption available for qualifying output services despite reverse charge on other services, subject to turnover eligibility and declaration.
SSI exemption under Notification N/N 33/2012 may be claimed for separately supplied output services even if the provider pays tax under RCM on other services, provided the value of those output services did not exceed or is not likely to exceed the prescribed turnover threshold; a declaration must be filed for prospective eligibility, registration should be amended to add the service, and the exempted amount shown in the service tax return for the relevant period. (AI Summary)
SSI exemption under Notification N/N 33/2012 may be claimed for separately supplied output services even if the provider pays tax under RCM on other services, provided the value of those output services did not exceed or is not likely to exceed the prescribed turnover threshold; a declaration must be filed for prospective eligibility, registration should be amended to add the service, and the exempted amount shown in the service tax return for the relevant period. (AI Summary)