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of <h1>India Exempts Small Service Providers from Service Tax for Services Under 10 Lakh Annually, Effective July 1, 2012.</h1> The Government of India, through Notification No. 33/2012, exempts small service providers from paying service tax on services with an aggregate value not exceeding ten lakh rupees in a financial year. This exemption does not apply to services provided under another's brand name or where service tax is paid under specific provisions. Providers can opt out of the exemption but cannot avail CENVAT credit on input services or capital goods during the exemption period. The exemption applies to the aggregate value of services from all premises, provided the previous year's services did not exceed ten lakh rupees. The notification is effective from July 1, 2012.
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