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Service Tax - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Small service exemption - admittedly the respondents have taken ...


Reversal of Credit Balance Qualifies Respondents for Small Service Exemption under Notification No. 6/2005-S.T.

August 17, 2014

Case Laws     Service Tax     AT

Small service exemption - admittedly the respondents have taken credit on telephone service but have not utilized the credit available for payment of service tax on telephone service and they have reversed the credit balance so they are entitled to claim for the benefit of exemption Notification No. 6/2005-S.T - AT

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