https://www.taxtmi.com/caselaws?id=449671 Small service provider exemption is available year by year, and an option not to avail it in one financial year does not permanently bar its use in later years. Where the department does not dispute that the assessee's aggregate taxable receipts for the relevant years remain below the prescribed threshold, service tax demand cannot be sustained on a cumulative or permanent-denial basis. On the available record, the exemption was applicable and relief was warranted. en-us Fri, 16 Feb 2024 00:00:00 +0530 Sat, 17 Feb 2024 06:50:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449671 Small service provider exemption is available year by year, and an option not to avail it in one financial year does not permanently bar its use in later years. Where the department does not dispute that the assessee's aggregate taxable receipts for the relevant years remain below the prescribed threshold, service tax demand cannot be sustained on a cumulative or permanent-denial basis. On the available record, the exemption was applicable and relief was warranted. Case-Laws Service Tax Fri, 16 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449671