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2019 (5) TMI 1531 - CESTAT AHMEDABADSmall scale exemption - benefit of N/N. 6/2005-ST dated 01.03.2005 - aggregate value - service tax on Commission income for the period ending 31.03.2006 - HELD THAT:- It is clear from the definition that the aggregate value only includes the amounts charged by the appellant. The aggregate value, however, does not include the amounts paid by the appellant. In so far as service tax paid by the appellant for reverse charge basis as concern, the consideration would have been paid by the appellant to the foreign service provider. The term aggregate value does not include the amounts paid by the appellant. Appellant are entitled to small scale exemption - appeal allowed - decided in favor of appellant.
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