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of <h1>Small Service Providers' Exemption Based on Total Turnover, Not Per Premises; Separate for Co-Owners.</h1> The exemption for small service providers under the notification is calculated based on the aggregate value of all taxable services provided from all premises, not individually per premises or service. To qualify for the exemption, the total turnover from all premises must not exceed Rs. 10 lakhs in the previous financial year. For co-owners, the exemption applies separately to each owner. As established in a legal precedent, if co-owners receive rent individually, they are considered separate service providers, and their aggregate value must not exceed the threshold to qualify for the exemption.
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