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2018 (2) TMI 573 - AT - Service TaxSmall Scale exemption utpo ₹ 10 lakhs - Rent-a-cab Operator Service - benefit of N/N.6/2005-ST dated 01.03.2005 - Held that: - On perusal of the said N/N. 9/2004 and No.1/2006-ST, we find that 60% of the consideration received is exempted from the whole of the service tax leviable thereon. Therefore, we find that for 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. 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 Notification No.6/2005-ST dated 01.03.2005 which exempts taxable service from whole of service tax leviable under Section 66 of the FA 1994 - benefit allowed - appeal allowed - decided in favor of appellant.
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