https://www.taxtmi.com/caselaws?id=377998 Threshold exemption under Notification No. 6/2005-ST remained available where the aggregate rental receipts for the financial year stayed within the prescribed limit, and a revised ST-3 return could validly be used to claim that benefit after an initial return and payment of service tax. The prior commencement of tax payment did not by itself defeat the exemption, and the notification's option requirement did not bar the assessee on these facts. The departmental demand was therefore not sustainable because the taxable value remained below the exemption threshold and the revised return was filed within the permissible time. en-us Tue, 02 Apr 2019 00:00:00 +0530 Sat, 06 Apr 2019 06:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377998 Threshold exemption under Notification No. 6/2005-ST remained available where the aggregate rental receipts for the financial year stayed within the prescribed limit, and a revised ST-3 return could validly be used to claim that benefit after an initial return and payment of service tax. The prior commencement of tax payment did not by itself defeat the exemption, and the notification's option requirement did not bar the assessee on these facts. The departmental demand was therefore not sustainable because the taxable value remained below the exemption threshold and the revised return was filed within the permissible time. Case-Laws Service Tax Tue, 02 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377998