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1. Claim of small scale exemption upto ₹ 10 Lakhs - renting of Immovable Property service - risks and rewards are not shared as each of the co-owner brought money...

2. Small service provider - exemption upto 10 lakhs - Renting out of immovable joint property – Exemption to each owner or jointly - prima facie each owner is eligible for...

3. Renting of Immovable Property Services - Joint ownership - benefit of small scale exemption upto ₹ 10 Lakhs to each owner - Benefit of N/N. 06/2005-ST dt....

4. Determination of value for availing small scale exemption upto ₹ 10 lacs - the value of the services required to be computed for the purpose of small scale...

5. Gratuity exemption u/s Section 10(10)(iii) - exemption limit raised to ₹ 25 lakhs

6. Small service provider exemption - determination of turnover not exceeding ₹ 10 lakhs - the amount of services rendered to SEZ unit should be reduced to arrive at...

7. Renting of immovable property service - Small Business Exemption - Co-owners - collection of rent jointly - Whether small business exemption under Section 22 of the GST...

8. Denial of SSI exemption upto ₹ 10 lakhs - the services are provided to the customers on behalf of the banks and appellants are only acting as an agent of service...

9. Small scale exemption upto limit of ₹ 10 lakhs - availing Notification no. 6/2005-ST dated 01.03.2005 while availing benefit of Notification 1/2006-ST granting...

10. Addition towards the ‘Annual Lettable Value‘(“ALV”) of a property owned - property jointly owned by the assessee - as the rent of ₹ 60,000/- ( ½ share) received by...

11. Small Scale exemption utpo ₹ 10 Lakhs - N/N. 6/2005-ST - the purpose of calculation of aggregate value as per said explanation “B” 60% of the consideration...

12. Small Scale exemption utpo ₹ 10 lakhs - for the purpose of calculation of aggregate value as per said explanation “B” 60% of the consideration received by the...

13. Small Scale exemption upto ₹ 10 lacs for providing Business Auxiliary Services - the said services were rendered to the Financial Institutions and therefore, the...

14. Deduction u/s 80-IB - if a small scale industry, in the course of 10 years, stabilizes early, makes further investments in the business and it results in it's going...

15. Renting of immovable property - inherited property - joint owners - demand of service tax on co-owners when the property is jointly owned by them - cannot be treated as...