https://www.taxtmi.com/forum/issue?id=109185 Registration for service tax is required when an assessee's taxable turnover in a financial year exceeds the notified threshold; if turnover falls below the threshold in a later year the assessee may avail small scale exemption, surrender registration and reapply when needed. Under reverse charge mechanisms the service provider may claim threshold exemption for registration, but the recipient liable to pay tax under reverse charge may not claim that threshold benefit under the statute and rules. en-us Fri, 18 Sep 2015 12:28:08 +0530 Thu, 23 Jan 2025 15:56:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109185 Registration for service tax is required when an assessee's taxable turnover in a financial year exceeds the notified threshold; if turnover falls below the threshold in a later year the assessee may avail small scale exemption, surrender registration and reapply when needed. Under reverse charge mechanisms the service provider may claim threshold exemption for registration, but the recipient liable to pay tax under reverse charge may not claim that threshold benefit under the statute and rules. Discussion-Forum Service Tax Fri, 18 Sep 2015 12:28:08 +0530 https://www.taxtmi.com/forum/issue?id=109185