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2020 (1) TMI 1306 - AT - Service TaxBusiness Support Services - Appellant have provided all the infrastructure support facilities along with manpower to appellants against an agreed consideration - demand of service tax alongwith interest and penalty - HELD THAT:- After allowing the deduction as claimed by the Appellants towards Loan Repayment received, Sale of Goods, Job Charges received, excise duty and education cess the aggregate value of taxable services provided should be taken for computing the taxable value in the respective years and service tax liabilities determined accordingly after allowing the benefit of Small Scale Exemption under notification No 6/2005-ST dated 01.03.2005 as amended from time to time, subject to appellant fulfilling conditions as prescribed - there are no force in the submissions made by the appellants on the issue of limitation because the facts which led to short payment of Service Tax were only in the knowledge of appellant and they had failed to determine and pay the Service Tax due from them. The deduction claimed by the appellant on account of loan repayment, sale value of goods, job charges, excise duty and education cess, for determining the aggregate value of taxable service during each year for which the demand has been made - benefit of exemption under notification No 6/2005-ST as amended from time to time will be available subject to fulfilment of other conditions as prescribed. Matter remanded back for re-computation of service tax payable - Appeal allowed by way of remand.
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