Exemption limit - Two services under same business

[Satish Goyal]

In case of renting service, initial limit of Rs. 8.00 is available. What would happen if the assessee is providing another taxable service under his business totalling to Rs. 8.00 lacs plus.

AI Summary

Exemption aggregation rule: combine receipts across services so the exemption may be lost when aggregated taxable receipts exceed the threshold.
The notification treats the exemption as applying to the aggregate value of all such services from all premises rather than separately by service or premises; therefore receipts from different taxable services must be combined to determine entitlement to the exemption and whether service tax liability arises.