https://www.taxtmi.com/article/detailed?id=6214 Small service provider exemption removes the provider's direct service tax liability where turnover is below the threshold, but when reverse charge applies the obligation shifts to the service receiver, who must pay tax on the full value unless specific turnover based relief for receivers in the preceding year is provided; thus provider exemption does not by itself prevent tax collection under reverse charge. en-us Tue, 14 Apr 2015 00:33:07 +0530 Tue, 14 Apr 2015 00:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6214 Small service provider exemption removes the provider's direct service tax liability where turnover is below the threshold, but when reverse charge applies the obligation shifts to the service receiver, who must pay tax on the full value unless specific turnover based relief for receivers in the preceding year is provided; thus provider exemption does not by itself prevent tax collection under reverse charge. Articles Service Tax Tue, 14 Apr 2015 00:33:07 +0530 https://www.taxtmi.com/article/detailed?id=6214