2015 (1) TMI 769

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..... he Notification, prima facie the applicant has a strong case in their favour. Therefore, the pre-deposit of the dues is waived and recovery of the same is stayed during the pendency of the appeal - Stay granted. - ST/85328/14-Mum - Stay Order No. S/487/2014-WZB/C-I(CSTB) and Misc. Order No. M/980/2014-WZB/C-I(CSTB) - Dated:- 27-5-2014 - S.S. Kang And P.S. Pruthi, JJ. For the Appellant : M .....

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..... that the applicants are not entitled for the benefit of the Small Scale Exemption Notification for the purpose of aggregate value of taxable service. Under the Small Scale Exemption Notification, the receipts in respect of exempted service are also to be taken into consideration. 4. The contention of the applicant is that as per the provisions of the Small Scale Exemption Notification aggregat .....

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..... ct of business auxiliary service are not to be taken into consideration for arriving at aggregate value of clearance for the purpose of Small Scale Exemption Notification. 5. The Revenue relied upon the findings of the lower authority and relied upon the provisions of the Notification as prescribed under para 2(viii) to submit that while arriving at aggregate value, the receipts in respect of a .....

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