2014 (9) TMI 304

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..... nsidered while computing the exemption and eligibility limits under Notification 6/2005-ST, it would certainly result in taking away the benefit granted under Notification 6/2005. Further, this Tribunal in the case of Surinder Kumar Mittal [2012 (8) TMI 244 - CESTAT, NEW DELHI] has taken a view that both Notifications can be simultaneously availed. - appellant has made out a case for grant of sta .....

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..... t the authorities below have committed an error by interpreting Notification no. 6/2005-ST dated 01.03.2005 as amended. During the period in dispute, a small scale exemption upto limit of ₹ 10 lakhs was available subject to the condition that during the preceding financial year, the value of taxable service rendered did not exceed ₹ 10 lakhs. For computing the value of taxable services .....

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..... t of Notification 1/2006-ST granting abatement in value can be considered while computing the eligible exemption limit under Notification 6/2005-ST as amended. Accordingly, he prays for grant of stay. 4. The learned Superintendent appearing for the Revenue reiterates the findings of the lower authorities and submits that these Notifications cannot be clubbed together. For the purpose of grantin .....

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