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2014 (9) TMI 304 - CESTAT MUMBAISmall scale exemption upto limit of ₹ 10 lakhs - determination of eligibility - availing Notification no. 6/2005-ST dated 01.03.2005 while availing benefit of Notification 1/2006-ST granting abatement in value - Held that:- if the benefit of the Notification 1/2006-ST is not considered while computing the exemption and eligibility limits under Notification 6/2005-ST, it would certainly result in taking away the benefit granted under Notification 6/2005. Further, this Tribunal in the case of Surinder Kumar Mittal [2012 (8) TMI 244 - CESTAT, NEW DELHI] has taken a view that both Notifications can be simultaneously availed. - appellant has made out a case for grant of stay. - stay granted.
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