https://www.taxtmi.com/article/detailed?id=6417 The small service provider threshold exemption applies only to service providers and excludes persons liable to pay service tax under the reverse charge mechanism; recipients required to discharge tax under section 68(2) must register and pay tax on those values even if the nominal provider's aggregate receipts are below the exemption threshold, and Notification No. 33/2012 ST specifically denies the exemption for such recipient liable services while CENVAT credit remains subject to input service conditions. en-us Wed, 02 Sep 2015 07:43:34 +0530 Wed, 02 Sep 2015 07:43:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6417 The small service provider threshold exemption applies only to service providers and excludes persons liable to pay service tax under the reverse charge mechanism; recipients required to discharge tax under section 68(2) must register and pay tax on those values even if the nominal provider's aggregate receipts are below the exemption threshold, and Notification No. 33/2012 ST specifically denies the exemption for such recipient liable services while CENVAT credit remains subject to input service conditions. Articles Service Tax Wed, 02 Sep 2015 07:43:34 +0530 https://www.taxtmi.com/article/detailed?id=6417