https://www.taxtmi.com/caselaws?id=219526 Denial of small scale exemption solely for non-filing of a fresh declaration was not justified where the assessee had already availed the exemption in the preceding year, so that benefit could not be refused on that ground alone. Once taxable turnover crossed the prescribed limit, registration became mandatory and service tax had to be paid before departmental investigation began, and failure to comply supported penal consequences under the service tax provisions. The reduced service tax demand and penalties were therefore upheld. en-us Fri, 02 Nov 2012 00:00:00 +0530 Thu, 13 Dec 2012 13:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219526 Denial of small scale exemption solely for non-filing of a fresh declaration was not justified where the assessee had already availed the exemption in the preceding year, so that benefit could not be refused on that ground alone. Once taxable turnover crossed the prescribed limit, registration became mandatory and service tax had to be paid before departmental investigation began, and failure to comply supported penal consequences under the service tax provisions. The reduced service tax demand and penalties were therefore upheld. Case-Laws Service Tax Fri, 02 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219526