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2016 (12) TMI 395 - CESTAT MUMBAI

2016 (12) TMI 395 - CESTAT MUMBAI - 2017 (48) S.T.R. 472 (Tri. - Mumbai) - 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 n .....

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ed the threshold limit of ₹ 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 .....

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garding the demand of service tax 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 aut .....

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attention to the factual position 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 .....

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reful consideration of the submissions 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 t .....

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