Small Service Provider

[Sanjeev Sharma]

Small Service Provider( Exemption Limit 10 Lacs)

For the pupose of calculating Aggregate value of taxable services provided of Rs 10.00 Lacs,  whether the value of  export of services is to be inculded or not.

[CA Rachit Agarwal]

Value of export services not to be inlcuded. Only the taxable services is to be included for the purpose of calculation of taxable services.

AI Summary

Exported Services Excluded from Taxable Service Calculation for 10 Lakh Exemption Limit, Says Chartered Accountant A small service provider inquired whether the value of exported services should be included when calculating the aggregate value of taxable services for the exemption limit of 10 lakh rupees. A chartered accountant responded, clarifying that the value of exported services should not be included. Only the value of taxable services should be considered for this calculation.