2018 (6) TMI 438

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..... that:- The Department ought to have considered the abatement before determining whether the taxable value falls within the threshold limit or not - demand cannot sustain - appeal allowed - decided in favor of appellant. - ST/40556/2014 - FINAL ORDER No. 40672/2018 - Dated:- 15-3-2018 - Ms. Sulekha Beevi C.S. Member (Judicial) and Shri V. Padmanabhan, Member (Technical) Shri S.Ramachandran .....

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..... i S. Ramachandran submitted that department has erred in arriving at the total taxable value. They ought to have allowed the abatement as per the Notification No.1/2006-ST dt. 1.3.2006 and thereafter arrived at the total taxable value to determine whether the appellant is eligible for the threshold limit or not. During the impugned period, the threshold limit was ₹ 8 lakhs and subsequently .....

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..... under section 66 of the said Finance Act : Provided that nothing contained in this notification shall apply to, - (i) taxable services provided by a person under a brand name or trade name, whether registered or not, of another person; or (ii) such value of taxable services in respect of which service tax shall be paid by such person and in such manner as specified under sub-section (2) .....

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