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2018 (6) TMI 1003 - CESTAT MUMBAIRenting of Immovable Property Service - reverse charge mechanism - N/N. 6./2005-ST dt.1.3.2006 - Held that:- It can be seen that in each year the total receipt of service charges is less than ₹ 4 lakhs therefore the appellant is clearly eligible for exemption Notification No. 6/2005-ST. As regard the contention of the Revenue that the value of GTA service to be included in the aggregate value. It is clear that for calculating the aggregate value of threshold limit of ₹ 4 lakhs, the value of goods transport agency service for which the person liable of paying the service tax shall not be taken into account. In this position the only value of renting of immoveable property shall be taken into account for the purpose of exemption limit. Therefore appellant is clearly entitled for the exemption N/N. 6/05-ST. Demand not sustainable - appeal allowed - decided in favor of appellant.
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