https://www.taxtmi.com/highlights?id=19697 Small service exemption - admittedly the respondents have taken credit on telephone service but have not utilized the credit available for payment of service tax on telephone service and they have reversed the credit balance so they are entitled to claim for the benefit of exemption Notification No. 6/2005-S.T - AT en-us Sun, 17 Aug 2014 20:37:55 +0530 Sun, 17 Aug 2014 20:37:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=19697 Small service exemption - admittedly the respondents have taken credit on telephone service but have not utilized the credit available for payment of service tax on telephone service and they have reversed the credit balance so they are entitled to claim for the benefit of exemption Notification No. 6/2005-S.T - AT Highlights Service Tax Sun, 17 Aug 2014 20:37:55 +0530 https://www.taxtmi.com/highlights?id=19697