2016 (10) TMI 40

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..... ER Per S. K. Mohanty The issue involved in this appeal for consideration by the Tribunal, is as to whether, during the period 2005-2006 to 2009-2010, trading should be considered as exempted service under Rule 2(e) of the Cenvat Credit Rules, 2004 for the purpose of requirement of Rule 6(3) ibid. 2. The brief facts of the case are that the appellant is a service tax assessee and provides the ta .....

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..... ated in the impugned order dated 16.04.2013. Hence this present appeal is before the Tribunal. 3. The term exempted services has been defined in Rule 2(e) of the Rules to mean taxable services which are exempted from the whole of the service tax leviable thereon, and include services on which no service tax is leviable under Section 66 of the Finance Act. The definition of exempted service was am .....

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