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2019 (11) TMI 1610 - AT - Service TaxBenefit of service tax exemption - GTA services during the period 2013-2014 to 2015-2016 - gross receipt is below ₹ 10 lakhs - extended period of limitation - penalty - HELD THAT:- After allowing the abatement, the taxable value in each of the year under dispute is less than ₹ 3.5 lakhs. Further, it s found that vide exemption notification (SSI) for service providers, as amended by N/N. 33/2012-ST dated 20.06.2012, the exemption continues to eligible assessees. Further, Clause-3 of the said notification provides that, for determining the aggregate value not exceeding ₹ 10 lakhs, to avail exemption under this notification, in relation to taxable services provided by GTA, the payment received towards the gross amount charged by such GTA under Section 67 of the Finance Act, for which the person liable for paying service tax is specified under Sub-section (2) of Section 68 read with Service Tax Rules, shall not include the value charged in the invoice, which is exempt from the whole of service tax leviable thereon. The appellant is entitled to service tax exemption benefit under the exemption notification, and are not liable to pay service tax for the period under dispute - Appeal allowed - decided in favor of appellant.
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