https://www.taxtmi.com/forum/issue?id=3024 The small-service tax exemption functions as an automatic entitlement for assessees below the prescribed turnover threshold, with no statutory requirement to file a formal declaration; a voluntary simple written intimation to the department is permissible but not mandated. The exemption is disqualified if the assessee has paid service tax at any time during the relevant financial year. en-us Mon, 23 May 2011 12:23:28 +0530 Thu, 23 Jan 2025 15:58:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3024 The small-service tax exemption functions as an automatic entitlement for assessees below the prescribed turnover threshold, with no statutory requirement to file a formal declaration; a voluntary simple written intimation to the department is permissible but not mandated. The exemption is disqualified if the assessee has paid service tax at any time during the relevant financial year. Discussion-Forum Service Tax Mon, 23 May 2011 12:23:28 +0530 https://www.taxtmi.com/forum/issue?id=3024