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2018 (4) TMI 1677 - CESTAT ALLAHABADRent-a-cab service - Determination of turnover for SSI exemption - benefit of N/N. 6/2005-S.T., dated 1-3-2005 - quantum of abatement - Held that:- On perusal of Explanation “B” to the N/N. 6/2005-S.T., dated 1-3-2005, it is found that the said explanation authorizes exclusion of consideration received towards providing service which are exempt from whole of Service Tax leviable thereon. On perusal of the said N/Ns. 9/2004 and No. 1/2006-S.T., it is found that 60% of the consideration received is exempted from the whole of the Service Tax leviable thereon. Therefore, for the purpose of calculation of aggregate value as per said explanation “B”, 60% of the consideration received by the appellant for which exemption was admissible, does not need to be taken into consideration. After excluding 60% consideration, the aggregate value of clearance for the years 2007-08, 2008-09 and 2009-10 in the present case is within the permissible limit for the exemption under the said Notification No. 6/2005-S.T., dated 1-3-2005, which exempts taxable service from whole of service tax leviable under Section 66 of the Finance Act, 1994. Appeal allowed - decided in favor of appellant.
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