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2016 (12) TMI 395 - CESTAT MUMBAI

2016 (12) TMI 395 - CESTAT MUMBAI - TMI - Small service provider exemption - determination of turnover not exceeding ₹ 10 lakhs - Notification No.6/2005-ST dated 01.03.2005 as amended by Notification 8/2008-ST dated 01.03.2008 - Held that: - It can be that explanation which was amended to read the amount as Ten lakhs that the first consecutive payments received during a financial year towards the gross amount needs to be considered for the aggregate value not exceeding ₹ 10 lakhs - I .....

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10 lakhs as prescribed under Notification No.6/2005-ST as amended by Notification 8/2008-ST. In view of this the demand raised for the year 2009-10 are unsustainable and liable to be set aside. Consequently, the demands raised for the year 2010-11 are also unsustainable as the entire demand has been worked out on the basis that appellant is not eligible for the benefit of Notification No.6/2005-ST as amended as for the proceeding financial year the turnover were more than Rupees Ten lakhs. - .....

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from appellant under the category of Consulting Engineer service. It is the case of Revenue that during 2009-10, appellant availed exemption under Notification No.6/2005-ST dated 01.03.2005 as amended by Notification 8/2008-ST dated 01.03.2008 which grants exemption to taxable services of aggregate value not exceeding ₹ 10 lakhs provided the aggregate value of taxable services during the preceding financial year did not exceed ₹ 10 lakhs. Revenue authorities held that the appellant .....

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n and submit that for the year 2009-10 appellant had actually received ₹ 10,50,790/- out of which approximately, ₹ 78,669/- needs to be reduced as services were provided to SEZ unit. If this calculation is taken into consideration, appellant remains within the exemption limit of ₹ 10 lakhs for the year 2009-10 and subsequently no demand would arise for the year 2010-11. He would draw our attention to the Income & Expenditure Account for the year ended 2010-11 as attested by .....

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sions made by both sides, we find that the provisions of Notification No. No.6/2005-ST more specifically explained to the phrase aggregate value not exceeding ₹ 10 lakhs reads as under:- (B) aggregate value not exceeding four lakh rupees means the sum total of first consecutive payments received during a financial year towards the gross amount, as prescribed under section 67 of the said Finance Act, charged by the service provider towards taxable services till the aggregate amount of such .....

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