https://www.taxtmi.com/article/detailed?id=5463 Threshold exemption for small service providers is determined by the value charged in the first consecutive invoices during a financial year; only service providers may claim it. Exclusions include services charged under another person's brand with nexus to the service and cases where the recipient is liable under the reverse charge mechanism. The measurement basis shifted from payments to invoicing, the option to opt in or out for a year is irrevocable, refunds are not available, and Cenvat credit remains subject to input service conditions. en-us Tue, 04 Feb 2014 08:29:56 +0530 Tue, 04 Feb 2014 08:29:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5463 Threshold exemption for small service providers is determined by the value charged in the first consecutive invoices during a financial year; only service providers may claim it. Exclusions include services charged under another person's brand with nexus to the service and cases where the recipient is liable under the reverse charge mechanism. The measurement basis shifted from payments to invoicing, the option to opt in or out for a year is irrevocable, refunds are not available, and Cenvat credit remains subject to input service conditions. Articles Service Tax Tue, 04 Feb 2014 08:29:56 +0530 https://www.taxtmi.com/article/detailed?id=5463