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    <title>basic threshold limit</title>
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    <description>Exempt services under the notifications are not included in the computation of turnover for the basic threshold for service tax registration. Tax liability, collection and payment obligations arise solely on the value of taxable services; aggregation of exempt and taxable service values is not required when assessing the registration threshold.</description>
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      <description>Exempt services under the notifications are not included in the computation of turnover for the basic threshold for service tax registration. Tax liability, collection and payment obligations arise solely on the value of taxable services; aggregation of exempt and taxable service values is not required when assessing the registration threshold.</description>
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      <law>Service Tax</law>
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