2017 (1) TMI 1394

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..... al Member) The appellant is aggrieved by the order dated 1.3.2013 of Commissioner (Appeals), Bhopal. The appellants were engaged in providing taxable service under the category of Commercial Training or Coaching Service. 2. The dispute in the present appeal relates to tax liability of the appellant for the year 2010-2011. Initially, proceedings were initiated to demand service tax for the years .....

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..... . 5. The appellant are claiming exemption upto the turnover of Rs. 10 lakhs for the years 2010-2011. In this connection, we note that Notification No.06/05-ST dated 1.3.2005, as amended, provided for exemption upto the threshold limit of Rs. 10 lakhs for small scale service providers subject to certain conditions. One of the conditions is that aggregate value of taxable services rendered by the p .....

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