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TMI Blog2018 (2) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... s exempted from the whole of the service tax leviable thereon. Therefore, we find that for the purpose of calculation of aggregate value as per said explanation “B” 60% of the consideration received by the appellant for which exemption was admissible does not need to be taken into consideration. After excluding 60% consideration the aggregate value of clearance for the years 2007-08, 2008-09 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case are that the appellants were providing vehicle to M/s UPSRTC. Revenue collected information from M/s UPSRTC about the amount paid to the appellant for the period from 2007-08 to 2009-10. It appeared to revenue that the amount so receive by the appellant was consideration towards providing Rent-a-cab Operator Service and was chargeable to service tax. Therefore, a show cause notice da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Appeals) has examined Explanation B of Notification No.6/2005-ST dated 01.03.2005 and held that while arriving at the aggregate value of taxable service under the said explanation such sum is to be excluded which is exempted from the whole of service tax and that in the instant case under the said Notification No.9/2004 and 1/2006-ST abetment of 60% is allowed which does not amount to e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereon. Therefore, we find that for the purpose of calculation of aggregate value as per said explanation B 60% of the consideration received by the appellant for which exemption was admissible does not need to be taken into consideration. We also find from the record that after excluding 60% consideration the aggregate value of clearance for the years 2007-08, 2008-09 and 2009-10 in the present ..... X X X X Extracts X X X X X X X X Extracts X X X X
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