TMI Blog2018 (3) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... [2017 (5) TMI 1390 - CESTAT ALLAHABAD], where it was held that 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. 1/2006-ST is to be considered - appeal allowed - decided in favor of appellant. - Service Tax Appeals No.55233-55234 of 2013 - A/50672-50673/2018-CU[DB] - Dated:- 15-1- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t had claimed abatement provided under Notification No.1/2006-ST dated 01.03.2006 from the gross value and on the abated value, it had calculated the SSI exemption. Such computation of Service Tax liability was disputed by the Department on the ground that for calculating the SSI benefit, the abatement provided under Notification dated 01.03.2006 should not be considered. Accordingly, after adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said Finance Act, charged by the service provider towards taxable services till the aggregate amount of such payments is equal to four lakh rupees but does not include payments received towards such gross amount which are exempt from whole of Service Tax leviable thereon under section 66 of the said Finance Act or under any other notification. 6.1 From a plain reading, it is evident th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et value received i.e. after the abatement under Notification No.1/2006-S.T. 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. Accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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