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2018 (2) TMI 720 - AT - Service TaxSSI exemption - rent a cab service - abatement of 60% - whether for the benefit of exemption for small scale service provider in terms of N/N. 6/2005-ST, the aggregate value should be computed after allowing 60% of abatement or the total value so received by the service provider? - Held that: - 60% of the consideration received is exempted from the whole of the service tax leviable theron. Therefore, 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 year 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 - appeal allowed.
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