2018 (2) TMI 720

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eived by the service provider? - Held that: - 60% of the consideration received is exempted from the whole of the service tax leviable theron. Therefore, 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 t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 3. The issue required to be decided is as to whether for the benefit of exemption for small scale service provider in terms of Notification No.6/2005-ST, the aggregate value should be computed after allowing 60% of abatement or the total value so received by the service provider. The lower authorities have held that computation of total value for the purpose of small scale would be inclusive of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ce tax leviable theron. 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 year 2007-08, 2008-09 and 2009-10 i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X