Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2007 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (6) TMI 212 - AT - Service TaxNotification No. 6/2005 granted exemption limit of Rs. 4 lakhs - Commissioner (Appeals) observed that the assessable value of service tax rendered by the appellant is more than Rs. 4 lakhs and as such he is liable to pay the service tax - appellant claim that though the billed amount was more than Rs. 4 lakhs, the receipt was less than Rs. 4 lakhs. As such, the appellant is entitled to exemption - as the dispute revolves around the factual position, appeal is allowed by way of remand
|