Service providers can choose small service provider exemption or service tax payment under Notification No. 6/2005-ST; choice is final for the year.

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....Claim of small service provider exemption - Notification no. 6/2005-ST - the provider of taxable service has the option not to avail the exemption and pay service tax on the taxable services provided by him and such option, once exercised in a financial year, shall not be withdrawn during the remaining part of such financial year - AT....