https://www.taxtmi.com/caselaws?id=789363 The threshold exemption for legal consultancy services under Notification No. 25/2012-ST applies only where the recipient business entity's preceding-year turnover does not exceed Rs. 10 lakhs. The Tribunal held that "turnover" covers the entity's total business receipts reflected in its accounts, not merely taxable-service turnover. On the facts, the appellant's turnover, including nursery sales and other receipts, exceeded the prescribed limit, so the exemption was unavailable and refund of service tax paid under reverse charge could not be claimed. Because the claim failed on this eligibility condition, the remaining objections did not require examination. en-us Tue, 07 Apr 2026 00:00:00 +0530 Wed, 08 Apr 2026 08:56:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789363 The threshold exemption for legal consultancy services under Notification No. 25/2012-ST applies only where the recipient business entity's preceding-year turnover does not exceed Rs. 10 lakhs. The Tribunal held that "turnover" covers the entity's total business receipts reflected in its accounts, not merely taxable-service turnover. On the facts, the appellant's turnover, including nursery sales and other receipts, exceeded the prescribed limit, so the exemption was unavailable and refund of service tax paid under reverse charge could not be claimed. Because the claim failed on this eligibility condition, the remaining objections did not require examination. Case-Laws Service Tax Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789363