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Service Tax - Highlights / Catch Notes

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SSI exemption - determination of value of taxable services upto ...

Service Tax

May 30, 2017

SSI exemption - determination of value of taxable services upto 10 lakhs - 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. 1/2006-ST is to be considered. - AT

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