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2010 (2) TMI 350 - CESTAT, AHMEDABADSmall Service Provider- The learned advocate claimed that Commissioner (Appeals) has rejected the claim for SSI exemption on the ground that the gross turn over of the appellant exceeded Rs. 10,00,000/-. He drew our attention to para 2(viii) of Notification No. 6/2005-S.T., dated 1-3-05 which provides that the exemption would not be available if the aggregate value of services rendered by the provider of services in the previous year exceeded Rs. 4 lakhs. Held that- no discussion on particular clause of notification in impugned order. Quantum of demand to be re-worked if SSI exemption allowed. Matter remanded to Commissioner for fresh consideration. valuation- abatement to chemicals used in tyre retreading. Service portion and supply of chemicals contended as shown separately and exemption for materials admissible. Held that- Tribunal decision in favour of assessee on benefit under Notification No. 12/2003-S.T. not cited before Commissioner. Matter remanded back.
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