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2016 (11) TMI 55 - AT - Service TaxSmall service provider - Eligibility for exemption under N/N.6/2005-ST - ‘Goods Transport Agency’ service - ‘Renting of Immovable Property Services’ - threshold limit - Held that: - The clause of Notification No. 6/2005-ST as amended would be applicable in as much as, the said notification exempt the Service Tax liability on the small scale service providers, if the value of clearance is up to ₹ 10,00,000/-. It is the case of the assessee that during the relevant period, they received amount raised, it was the first year of renting out of the premises. We find that the notification in Clause 3 and explanation to clause 3 clearly indicates that aggregate value would mean some total gross value of receipt during the financial year, as prescribed under Section 67 of the Finance Act, 1994 charged by the service provider towards taxable services. The appellant had received only an amount of ₹ 10,22,656/- bifurcation of which for the period 01.06.2007 to 31.03.2008 is ₹ 6,39,160/- and for the period 01.04.2008 to 30.09.2008 is ₹ 3,83,496/-. It can be seen from the above factual matrix that the appellant have not received any excess of amount of ₹ 10,00,000/- in earlier years and accordingly entitled for benefit of Notification No. 6/2005-ST - appeal allowed - decided in favor of appellant.
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