https://www.taxtmi.com/forum/issue?id=1165 Eligibility for the Small Service Provider exemption is disputed: one view treats the exemption as a single aggregate threshold causing tax liability once crossed, while another view-based on the small provider exemption rules-states entitlement is assessed year by year and depends on whether the previous year's turnover falls below the prescribed threshold; if the previous year's turnover exceeds the threshold, exemption for the subsequent year is not available. en-us Fri, 08 May 2009 19:01:01 +0530 Thu, 23 Jan 2025 15:58:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1165 Eligibility for the Small Service Provider exemption is disputed: one view treats the exemption as a single aggregate threshold causing tax liability once crossed, while another view-based on the small provider exemption rules-states entitlement is assessed year by year and depends on whether the previous year's turnover falls below the prescribed threshold; if the previous year's turnover exceeds the threshold, exemption for the subsequent year is not available. Discussion-Forum Service Tax Fri, 08 May 2009 19:01:01 +0530 https://www.taxtmi.com/forum/issue?id=1165