GTA service tax

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For example my turnover is 50 lakhs in a year . Around 40% of items are exempted form service tax( rice, pulses, milk, salt , foodgrains etc...) ie 20laks are exempted . In remaing 30 lakhs 70% is abated .ie 3000000 - 2000000 = 9 lakhs .Now my taxable service is 9 lakhs only. Can I get small scale exemption now ? Please clarify

AI Summary

Service Tax Clarification: Business with 50L Turnover, 40% Exempt; Small-Scale Exemption Not Applicable if Previous Year Exceeded 10L. A user inquired about service tax calculations for a business with a turnover of 50 lakhs, where 40% of items are exempt. They asked if they qualify for a small-scale exemption. Kasturi Sethi clarified that the taxable service is not 9 lakhs but 6 lakhs after exemptions and abatements. Sethi also noted that if the threshold exemption limit of 10 lakhs was exceeded in the previous year, it is not applicable in the current year. Another participant, Ganeshan Kalyani, agreed with Sethi's detailed explanation.