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1. Small service provider -once the appellant avail CENVAT Credit on the capital goods, the benefit of exemption under Notification No. 6/2005-ST, would not be available - AT

2. Small service provider exemption - determination of turnover not exceeding ₹ 10 lakhs - the amount of services rendered to SEZ unit should be reduced to arrive at...

3. Small service provider - exemption upto 10 lakhs - Renting out of immovable joint property – Exemption to each owner or jointly - prima facie each owner is eligible for...

4. 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...

5. Changes in GST - In case of small house-keeping service providers (plumbers/carpenters) providing services through Electronic Commerce Operators (ECO), liability to pay...

6. SSI Exemption - Brand name - Demand - Limitation - if the brand name is being used on two different products, the debarring clause of small scale exemption notification...

7. Value based exemption - N/N. 06/05-ST - exemption to small service provider - Though the appellant have paid the service tax but first time opted for the exemption and...

8. Benefit of small scale exemption - Use of brand name of others - brand name registered in favor of others for different goods -Benefit of Notification 8/2003 dated...

9. Exemption from GST - health care service provider - Since the applicant is offering diagnostic services, they would be covered under the term “clinical establishment” -...

10. Small service provider - exemption upto ₹ 10 lacs - use of brand name of others - Benefit of N/N. 6/2005-ST - Business Auxiliary services - the appellant is not...