Small service Provider’s (SSP) exemption under service tax in India
Notification No.33/2012-ST dated 20.06.2012
Small service Provider’s (SSP) exemption
Central goverment has exempted the taxable service of aggregate value not exceed Rupees 10 lakhs in a financial year from whole of the service tax leviable thereon under section 66B of the Finance Act,1994 in case the aggregate value of taxable services rendered by the service provider from one or more premises, doest not exceeds Rs.10 lakh in the preceeding financial year.
Small service provider (SSP) exemption not available for following:
1. taxable service provided under Brand name
2. Service taxaed under Reverse charge mechanism