https://www.taxtmi.com/article/detailed?id=251 Small scale exemption exempts taxable services where the aggregate value of services in a financial year does not exceed the notified limit, but is subject to conditions: elective waiver of the exemption for the financial year; prohibition on availing CENVAT credit on input services and capital goods during the exemption period; repayment of CENVAT credit on inputs in stock or process when exemption begins; lapse of unutilised credit; application of exemption on aggregate receipts from all premises; exclusion of certain goods transport agency receipts; and ineligibility where services are provided under another's brand or trade name. en-us Tue, 23 Dec 2008 00:00:00 +0530 Tue, 23 Dec 2008 18:29:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=251 Small scale exemption exempts taxable services where the aggregate value of services in a financial year does not exceed the notified limit, but is subject to conditions: elective waiver of the exemption for the financial year; prohibition on availing CENVAT credit on input services and capital goods during the exemption period; repayment of CENVAT credit on inputs in stock or process when exemption begins; lapse of unutilised credit; application of exemption on aggregate receipts from all premises; exclusion of certain goods transport agency receipts; and ineligibility where services are provided under another's brand or trade name. Articles Service Tax Tue, 23 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=251