https://www.taxtmi.com/caselaws?id=797047 Small-service-provider exemption for FY 2013-2014 applied because aggregate taxable-service value in the preceding financial year did not exceed the prescribed threshold. Nil-payment Form 26AS for FY 2012-2013 reasonably established nil preceding-year taxable-service turnover, particularly as receipts were determined using Form 26AS. As taxable-service value in FY 2013-2014 was below the applicable threshold, the service-tax demand, interest and penalties were unsustainable. en-us Tue, 11 Aug 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797047 Small-service-provider exemption for FY 2013-2014 applied because aggregate taxable-service value in the preceding financial year did not exceed the prescribed threshold. Nil-payment Form 26AS for FY 2012-2013 reasonably established nil preceding-year taxable-service turnover, particularly as receipts were determined using Form 26AS. As taxable-service value in FY 2013-2014 was below the applicable threshold, the service-tax demand, interest and penalties were unsustainable. Case-Laws Service Tax Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797047