TaxTMI 
TaxTMI 
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
GTA service tax
16 Jun 2016 
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Threshold exemption for service tax reduces taxable GTA turnover after exempt supplies and statutory abatement are applied.
For GTA services, compute taxable value by excluding fully exempt supplies, deducting the threshold exemption from the remaining taxable-service value, and then applying the notified abatement percentage to that post-threshold balance; the residual after abatement is the taxable value. The threshold exemption is disallowed for the current year if the threshold was exceeded in the preceding year. The aggregate value principle governs treatment of taxable and not-taxable value under the relevant notification. (AI Summary)
For GTA services, compute taxable value by excluding fully exempt supplies, deducting the threshold exemption from the remaining taxable-service value, and then applying the notified abatement percentage to that post-threshold balance; the residual after abatement is the taxable value. The threshold exemption is disallowed for the current year if the threshold was exceeded in the preceding year. The aggregate value principle governs treatment of taxable and not-taxable value under the relevant notification. (AI Summary)