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

Aggregate value of taxable services: export services are excluded from the exemption threshold calculation. Only services that are taxable domestically are included when computing the aggregate value of taxable services for the small service provider exemption; export of services is excluded from that aggregate.