XX Sole proprietor is registered under service tax laws which provide tally ERP selling and customisation services to clients. Its taxable turnover for year 2014-15 was 11 lacs. therefore service tax was paid by taking cenvat credit on input services from tally. This year 2015-16 the turnover was 6.5 lacs.
Can it claim SSP exemption NN 33/2012 for the threshold since the turnover fell below 10 lacs in preceding FY 2014-15. Secondly it is beneficial to not pay SSP if SSP Exemption is claimed and if input cenvat credit is not claimed and foregone? Also it is providing tally customisation sales service ..can it claim exemption for less turnover if it is doing business in Tally Brand name. Thirdly, If exemption is claimedhow would it be stated in the bill raised by tally and how would you make good the loss on SERVICE TAX paid on input services by XX Sole proprietor.