https://www.taxtmi.com/article/detailed?id=588 The small service provider exemption is available subject to annual eligibility based on the aggregate value of taxable services; it excludes services provided under a brand or trade name belonging to another and services where tax liability rests on persons other than the provider. Cenvat credit cannot be availed during the period exemption is claimed, credit on stock must be repaid, and credit may be taken only for inputs received after the provider becomes taxable. Registration thresholds, exclusion of exempted services from turnover, and practical declaration procedures are also outlined. en-us Sat, 05 Dec 2009 00:00:00 +0530 Sat, 05 Dec 2009 07:17:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=588 The small service provider exemption is available subject to annual eligibility based on the aggregate value of taxable services; it excludes services provided under a brand or trade name belonging to another and services where tax liability rests on persons other than the provider. Cenvat credit cannot be availed during the period exemption is claimed, credit on stock must be repaid, and credit may be taken only for inputs received after the provider becomes taxable. Registration thresholds, exclusion of exempted services from turnover, and practical declaration procedures are also outlined. Articles Service Tax Sat, 05 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=588