Small Service Provider Exemption increased; qualifying providers may surrender registration after filing returns and paying dues. Increase in the threshold for the Small Service Provider Exemption and exemption from registration takes effect from 1-4-2007, subject to notification conditions. Qualifying providers who opt for exemption may surrender their Service Tax Registration Certificate after filing all half-yearly ST-3 returns up to 31-3-2007 and after paying all service tax dues. The circular provides an application format and requires the Registration Certificate number, service category, reason for surrender, and enclosures of ST-3 filing acknowledgements.