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2018 (3) TMI 628 - AT - Service TaxSSI Exemption - determination of turnover - abatement of value - N/N. 1/2006-ST dated 01.03.2006 - Held that: - the issue arising out of the present dispute is already settled by the Tribunal in the case of Neelam Singh vs. CC, CE & ST, Allahabad [2017 (5) TMI 1390 - CESTAT ALLAHABAD], where it was held that calculating that for the purpose of determining the aggregate value for exemption under N/N. 6/2005-ST, only the net value received i.e. after the abatement under N/N. 1/2006-ST is to be considered - appeal allowed - decided in favor of appellant.
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