https://www.taxtmi.com/article/detailed?id=6067 An optional exemption shields small service providers whose aggregate taxable services for the financial year fall below a specified threshold, subject to conditions: no use of another's brand, ineligibility if taxed under reverse charge, prohibition on availing CENVAT credit during exemption, and an obligation to pay back CENVAT attributable to inputs in stock or process when the exemption commences. Aggregate value for eligibility counts all taxable services from all premises, excludes exempt services, and treats reverse charge amounts differently for GTA. en-us Sat, 14 Feb 2015 09:58:53 +0530 Sat, 14 Feb 2015 09:58:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6067 An optional exemption shields small service providers whose aggregate taxable services for the financial year fall below a specified threshold, subject to conditions: no use of another's brand, ineligibility if taxed under reverse charge, prohibition on availing CENVAT credit during exemption, and an obligation to pay back CENVAT attributable to inputs in stock or process when the exemption commences. Aggregate value for eligibility counts all taxable services from all premises, excludes exempt services, and treats reverse charge amounts differently for GTA. Articles Service Tax Sat, 14 Feb 2015 09:58:53 +0530 https://www.taxtmi.com/article/detailed?id=6067