TMI Blog2017 (5) TMI 1390X X X X Extracts X X X X X X X X Extracts X X X X ..... amount” in the 1st clause. Accordingly, it is evident that the gross amount prescribed the amount, not including payments received towards such gross amount, which are exempt from whole of the service tax leviable thereon, under section 65 of the Finance Act under any other notification. Further on reading N/N. 1/2006-ST, it is evident that the said notification exempts 60% of the gross receipts towards the service ‘Renting-a-Cab’, as defined in sub-clause ‘o’ of clause 105 of Section 65 of the Finance Act read with Section 66 of the Finance Act. Accordingly, I hold for calculating that for the purpose of determining the aggregate value for exemption under N/N. 6/2005-ST, only the net value received i.e. after the abatement under N/N. 1/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t as per the data received from Uttar Pradesh State Road Transport Corporation, Azamgarh, the details of payment received, it appeared that they have failed to pay Service Tax for the period 2007-08 to 2011-12, aggregating ₹ 1,41,806/- requiring to answer as to why not the said tax be demanded, invoking the extended period and further penalty was proposed. Subsequently, a separate show-cause-notice was issued on Smt. Neelam Singh dated 18.07.2013 demanding Service Tax for the period 2008-09 and 2009-10 aggregating ₹ 52,429/- by invoking the extended period of limitation with further proposal for imposition of penalty. Vide common Order-in-Original No.67/ST/VNS/2013 dated 27.08.2013, the show-cause-notices were adjudicated, placi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order was pleased to reject the appeals. 4. Being aggrieved, the appellants are before this Tribunal. The learned counsel for the appellants, Mr. Vineet Kumar Singh have urged that the courts below have erred first in aggregating the turnovers for the purpose of SSI exemption, which is not at all permissible without there being any proposal in the show-cause-notice for the same. Secondly, he urges that so far the aggregate value for the purpose of SSI exemption, Notification No.6/2005-ST clearly indicates, in the explanation to the notification that only the taxable amount received towards the taxable service, i.e. the amount after abatement is to be considered towards the gross amount for the purpose of exemption under notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o of clause 105 of Section 65 of the Finance Act read with Section 66 of the Finance Act. Accordingly, I hold for calculating that for the purpose of determining the aggregate value for exemption under Notification No.6/2005-ST, only the net value received i.e. after the abatement under Notfn. No.1/2006-ST is to be considered. Secondly, I find that there is no proposal in the show-cause-notice for clubbing the turnover of these two appellants for the purpose of threshold exemption. Accordingly, I hold that the said clubbing is bad and further direct that the appellants are entitled to threshold exemption separately. Accordingly, the appeals are allowed with consequential benefits. 6.2 The matter is remanded to the Adjudicating Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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