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    <description>Collections on invoices issued before the exemption period but realised during it may be taxable if tax was charged or the taxpayer was taxable earlier; while one view treats such realisations as exempt when opting for the service tax exemption, other views require deposit of tax on those receipts irrespective of subsequent exemption eligibility, distinguishing prospective threshold entitlement from ongoing liability on previously taxable bills.</description>
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      <description>Collections on invoices issued before the exemption period but realised during it may be taxable if tax was charged or the taxpayer was taxable earlier; while one view treats such realisations as exempt when opting for the service tax exemption, other views require deposit of tax on those receipts irrespective of subsequent exemption eligibility, distinguishing prospective threshold entitlement from ongoing liability on previously taxable bills.</description>
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