https://www.taxtmi.com/caselaws?id=794876 The small service provider threshold under Notification No. 33/2012-ST is computed after excluding services wholly exempt under another notification. Accordingly, where only Anganwadi construction receipts remained taxable and the resulting turnover was below the prescribed threshold, service tax was not sustainable on those receipts. Amounts recorded as legal expenses attract reverse-charge service tax only if they represent consideration for legal services. Payments established as purchases of stamp papers do not become taxable merely because they were booked under a legal-expense heading. On these principles, the related service tax demands and consequential penalties were treated as unsustainable. en-us Wed, 01 Jul 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794876 The small service provider threshold under Notification No. 33/2012-ST is computed after excluding services wholly exempt under another notification. Accordingly, where only Anganwadi construction receipts remained taxable and the resulting turnover was below the prescribed threshold, service tax was not sustainable on those receipts. Amounts recorded as legal expenses attract reverse-charge service tax only if they represent consideration for legal services. Payments established as purchases of stamp papers do not become taxable merely because they were booked under a legal-expense heading. On these principles, the related service tax demands and consequential penalties were treated as unsustainable. Case-Laws Service Tax Wed, 01 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794876