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2018 (4) TMI 1171 - AT - Service TaxRent-a-cab Operator Service - abatement claim - N/N. 9/2004 dated 09.07.2004 and 1/2006-ST dated 01.03.2006 and that under N/N. 6/2005-ST dated 01.03.2005 - Held that: - on perusal of Explanation "B" to the said N/N. 6/2005-ST dated 01.03.2005, the said explanation authorizes exclusion of consideration received towards providing service which are exempt from whole of service tax leviable thereon - after excluding 60% consideration, the aggregate value of clearance for the years 2007-08, 2008-09 and 2009-10 in the present case is within the permissible limit for the exemption under the said N/N. 6/2005-ST dated 01.03.2005, which exempts taxable service from whole of service tax leviable under Section 66 of the Finance Act, 1994. Appeal allowed - decided in favor of appellant.
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