2014 (1) TMI 609

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..... that:- Preamble of the notification is to the effect that same exempts the taxable services of description specified in volume 3 of the table to the extent shown in corresponding entry in column 4 of the said table. Inasmuch as the notification in question uses the expression exemption, we at this prima facie stage, agree with the learned advocate that exempted part of the services should not be t .....

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..... ed 1.3.06, the value of services provided by him is below the small scale exemption limit of Rs.8 lakh /Rs.10 lakhs. The dispute in the present appeal is as to whether the 60% abatement of the total value received by him is required to be included while computing the aggregate value of the services or not. We find that explanation B(2) clause (3) of the notification in question clarified that such .....

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