2017 (1) TMI 1394

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..... he provider of taxable service does not exceed to ₹ 10 lakhs in the preceding financial year - As recorded in the impugned order, the value of the taxable service rendered by the appellant for the preceding financial year 2009-2010 exceeded to ₹ 10 lakhs. As such, there is no merit in the claim of the appellant for the exemption under the said notification. The impugned order set as .....

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..... 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 2006-07 to 2010-2011. The impugned order held that service tax demand for the period prior to 2010-2011 was barred by limitation and as such, the liability of ₹ .....

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..... o.06/05-ST dated 1.3.2005, as amended, provided for exemption upto the threshold limit of ₹ 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 provider of taxable service does not exceed to ₹ 10 lakhs in the preceding financial year. As recorded in the impugned order, the value of t .....

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