Small-service provider exemption requires turnover eligibility, input-credit rules, lapse of unused credit and compliance undertakings. Declaration for persons seeking exemption under notification no. 33/2012 requires identifying details and an attestation that aggregate taxable services did not exceed the prescribed small-provider threshold in the preceding year and are not likely to exceed it in the current year; disclosure of no pending show-cause or liabilities; confirmation that input service credit was not utilised for the exempted services or an equivalent amount has been deposited; prohibition on availing credit on capital goods during the exemption; lapse of unutilised credit upon claiming exemption; and undertaking to meet any future service tax liabilities.