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2012 (11) TMI 252 - CESTAT AHMEDABADRenting out of Immovable Property Services - assessee claimed benefit of SSI exemption Notification No 6/2005-ST dated 01.3.2005 - application for waiver of predeposit - Held that:- Notification No 6/2005-ST as amended vide Notification No 8/2008-ST dated 01.3.2008, grants the benefit of exemption of service tax per year, provided that the assessee has not crossed the threshold limit of rupees ten lakhs in the preceding financial year - the aggregate value of the taxable services rendered should be considered for the purpose of exemption and in the present case if individually all the appellants be considered as provider of such service, their aggregate value does not exceed the threshold limit. the appellants have made out a case for waiver of pre-deposit of amounts involved and recoveries thereof stayed till disposal of appeals - in favour of assessee.
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