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<h1>Small Service Providers Exempt from Service Tax for Services Under 10 Lakh Annually, Per Finance Act 1994 Rules</h1> The notification exempts small service providers from service tax on services with an aggregate value not exceeding ten lakh rupees in a financial year, as per the Finance Act, 1994. Exemptions do not apply to services under another's brand name or those where tax must be paid by the provider as per specific rules. Conditions for exemption include the non-availment of CENVAT credit on inputs, capital goods, or services during exemption periods. The exemption applies to the total value of services from all premises, not individually. The notification took effect on April 1, 2005, with subsequent amendments adjusting the exemption threshold.