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TMI Blog2018 (7) TMI 1062X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 - CESTAT, ALLAHABAD], where it was held that 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. The consideration received in each of the years was within threshold limit of small scale exemption provided through N/N. 6/2005-ST dated 01.03 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008-09 to 2012-13 (June, 2012). Further taking said amounts as consideration to arrive at the taxable value after abatement as provided by Notification No. 1/2006-ST dated 01.03.2006, it appeared to Revenue that for the above stated period appellant were required to pay service tax of ₹ 01,72,674/-. Therefore, a show cause notice dated 15.10.2013 was issued. The appellant pleaded before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is before this Tribunal. 3. Heard the learned counsel for the appellant who has submitted that the learned Commissioner (Appeals) has taken unabated value of gross amount for deciding the eligibility of appellant to said small scale exemption and that this Tribunal in the case of Shri Ashok Kumar Mishra vs. Commissioner of Central Excise Service Tax, Allahabad decided through Final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Explanation B to the said Notification No. 6/2005-ST dated 01.03.2005, we find that the said explanation authorizes exclusion of consideration received towards providing service which are exempt from whole of service tax leviable thereon. On perusal of the said Notifications No. 9/2004 and No. 1/2006-ST, we find that 60% of the consideration received is exempted from the whole of the service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said show cause notice dated 15.10.2013, I find that consideration received in each of the years was within threshold limit of small scale exemption provided through Notification No. 6/2005-ST dated 01.03.2005. Therefore, I hold that the impugned Order-in-Appeal is not sustainable. I, therefore, allow the appeal. The appellant shall be entitled for consequential relief as per law. (Dictated and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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