service tax general exemption

[d.v. gupta]

sir,

our services are below 9 lacs during the year 2010-11. we wre paying service tax in year 2010-11. now we want to avail exemption for the year 2011-12. is it automatically or we have to file some information with service tax department. if information have to submit, than what is the last date to file the information.

AI Summary

Small-service-tax exemption applies automatically without formal filing, but is lost if service tax was paid this financial year.
The small-service tax exemption functions as an automatic entitlement for assessees below the prescribed turnover threshold, with no statutory requirement to file a formal declaration; a voluntary simple written intimation to the department is permissible but not mandated. The exemption is disqualified if the assessee has paid service tax at any time during the relevant financial year.