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    <title>Applicability of Service tax as per exemption limit</title>
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    <description>Service tax is chargeable only after the exemption limit is exceeded and there is no requirement to deposit tax relating to the initial exempt amount; registered persons must file half yearly returns, and any showcause notice for non filing or non charging of tax must be met and contested on its merits.</description>
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      <title>Applicability of Service tax as per exemption limit</title>
      <link>https://www.taxtmi.com/forum/issue?id=26</link>
      <description>Service tax is chargeable only after the exemption limit is exceeded and there is no requirement to deposit tax relating to the initial exempt amount; registered persons must file half yearly returns, and any showcause notice for non filing or non charging of tax must be met and contested on its merits.</description>
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      <law>Service Tax</law>
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