Aggregate value definition clarified for service tax aggregation of initial invoices, excluding amounts for wholly exempt services. Substitutes item (B) to define aggregate value as the sum total of value of taxable services charged in the first consecutive invoices issued or required to be issued during a financial year, excluding value charged in invoices for services wholly exempt from service tax under any other notification; effective from the specified commencement date.
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Aggregate value definition clarified for service tax aggregation of initial invoices, excluding amounts for wholly exempt services.
Substitutes item (B) to define aggregate value as the sum total of value of taxable services charged in the first consecutive invoices issued or required to be issued during a financial year, excluding value charged in invoices for services wholly exempt from service tax under any other notification; effective from the specified commencement date.
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