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2019 (5) TMI 1531

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..... lue, however, does not include the amounts paid by the appellant. In so far as service tax paid by the appellant for reverse charge basis as concern, the consideration would have been paid by the appellant to the foreign service provider. The term aggregate value does not include the amounts paid by the appellant. Appellant are entitled to small scale exemption - appeal allowed - decided in fav .....

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..... otice to pay service tax on commission income of ₹ 2,84,721/- for the period ending 31.03.2006. Ld. Counsel argued that the appellant had not provided any other services in the said year. Entire taxable value was under the basic exemption limit of ₹ 4 Lakhs as described under Notification No. 6/2005-ST dated 01.03.2005. The Commissioner (Appeals) has denied the small scale benefit hold .....

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..... ble services charged in the first consecutive invoices issued or required to be issued, as the case may be, during a financial year but does not include value charged in invoices issued towards such services which are exempt from whole of service leviable thereon under Section 66 of the Finance Act under any other notification.] 2.1 Ld. Counsel pointed out that the service tax pa .....

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..... of the Finance Act under any other notification.] 5. It is clear from the definition that the aggregate value only includes the amounts charged by the appellant. The aggregate value, however, does not include the amounts paid by the appellant. In so far as service tax paid by the appellant for reverse charge basis as concern, the consideration would have been paid by the appella .....

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