9911796707
TMI Blog2018 (4) TMI 1171X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of consideration received towards providing service which are exempt from whole of service tax leviable thereon - after excluding 60% consideration, the aggregate value of clearance for the years 2007-08, 2008-09 and 2009-10 in the present case is within the permissible limit for the exemption under the said N/N. 6/2005-ST dated 01.03.2005, which exempts taxable service from whole of service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the amount so received by the appellant was consideration towards providing 'Rent-a-cab Operator Service' and was chargeable to service tax. Therefore, a demand cum-show cause notice dated 01.04.2010 was issued demanding service tax of ₹ 5,14,524/- for the said period, on consideration of ₹ 45,34,576/- received by the appellant. The appellant submitted before the original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 exemption from whole of the service tax and therefore, the whole of the consideration received by the appellant needs to be taken into consideration while arriving at aggregate value of services provided. Aggrieved b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 case is within the permissible limit for the exemption under the said Notification No.6/2005-ST dated 01.03.2005, which exempts taxable service from whole of service tax leviable under Section 66 of the Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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