TMI BlogDecision on Rs. 10 Lakh Exemption: 60% of Consideration Exempt from Aggregate Value in Service Tax Calculations.Small Scale exemption utpo ₹ 10 lakhs - 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. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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