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2014 (1) TMI 609 - AT - Service TaxComputation of Small Service provider exemption upto 10 lakhs - Benefit of notification No. 1/2006 ST dated 1.3.06 - Whether the 60% abatement of the total value received by assessee is required to be included while computing the aggregate value of the services or not - Held that:- Preamble of the notification is to the effect that same exempts the taxable services of description specified in volume 3 of the table to the extent shown in corresponding entry in column 4 of the said table. Inasmuch as the notification in question uses the expression exemption, we at this prima facie stage, agree with the learned advocate that exempted part of the services should not be taken into account while computing the total value of the services for the purpose of falling under the SSI notification. We accordingly grant waiver of pre-deposit of and stay the recovery thereof - Decided in favour of assessee.
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