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2019 (7) TMI 68 - CESTAT NEW DELHIValuation for the purpose of SSI Exemption - whether benefit in terms of N/N. 6/2005 dated 7.6.2005 has to be calculated by taking into consideration the full value of the services or the abated value of the service in terms of N/N. 1/2006? - HELD THAT:- It stand held in the case of ALOK PRATAP SINGH, ANUJ PRATAP SINGH, KALIM AHMAD, ALAUDDIN & MOHOD MUSTAQ VERSUS COMMISSIONER OF CENTRAL EXCISE, ALLAHABAD [ 2018 (11) TMI 620 - CESTAT ALLAHABAD ] that the value of the services required to be computed for the purpose of small scale exemption benefit is the value arrived at after allowing the abatement. Appeal allowed - decided in favor of appellant.
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