2013 (1) TMI 578

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..... 08/2008-ST dated 01.03.2008 - Held that:- Notification talks about the aggregate value of the taxable services rendered, should be considered for the purpose of exemption and in this case if individually all the appellants be considered as provider of such service, their aggregate value does not exceed the threshold limit. Waive pre-deposit and Stay granted - ST/151-152/2012 - S/1889-1890/WZB/AH .....

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..... who issues different cheques to all the above individuals as they are co-owners. It is his submission that the amount received by the individuals would be within the threshold limit of SSI exemption as granted by Notification No.6/2005-ST dated 1.3.2005. and amended vide Notification No. 08/2008-ST dated 01.03.2008. It is his submission that the Revenue has considered the amounts received by all .....

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..... 03.2005 as amended vide Notification No. 8/2008-ST dated 01.03.2008, grants the benefit of exemption of service tax per year, provided that the assessee has not crossed the threshold limit of rupees ten lakhs in the preceding financial year. In these cases, if the cheques for rent are received individually by all the appellants, it was indicated in the agreement between the individuals for the pur .....

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