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2018 (7) TMI 1062 - AT - Service TaxSmall Scale exemption utpo ₹ 10 Lakhs - benefit of N/N. 6/2005-ST dated 01.03.2005 - Held that:- The issue is covered by precedent decision of this Tribunal in the case of SHRI ASHOK KUMAR MISHRA, VERSUS COMMISSIONER OF CENTRAL EXCISE & S.T., ALLAHABAD [2018 (2) TMI 573 - CESTAT, ALLAHABAD], where it was held that the purpose of calculation of aggregate value as per said explanation “B” 60% of the consideration received by the appellant for which exemption was admissible does not need to be taken into consideration. The consideration received in each of the years was within threshold limit of small scale exemption provided through N/N. 6/2005-ST dated 01.03.2005 - appeal allowed - decided in favor of appellant.
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