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TMI Blog2018 (4) TMI 1677X X X X Extracts X X X X X X X X Extracts X X X X ..... es exclusion of consideration received towards providing service which are exempt from whole of Service Tax leviable thereon. On perusal of the said N/Ns. 9/2004 and No. 1/2006-S.T., it is found that 60% of the consideration received is exempted from the whole of the Service Tax leviable thereon. Therefore, for the purpose of calculation of aggregate value as per said explanation B , 60% of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Anil Choudhary, Member (J) 1. The present appeal is directed by the appellant against Order-in-Appeal No. 379-ST/APPL-ALLD/LKO/2016, dated 13-5-2016 passed by Commissioner of Central Excise, Varanasi. 2. The brief facts of the case are that the appellant was providing vehicle to M/s. UPSRTC. Revenue collected information from M/s. UPSRTC about the amount paid to the appellant for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay any Service Tax. The issue was adjudicated through Order-in-Original dated 2-4-2014 wherein the original authority dropped the proceedings against the appellant. Aggrieved by the said order, appellant preferred appeal before Commissioner (Appeals). The Learned Commissioner (Appeals) has examined Explanation B of Notification No. 6/2005-S.T., dated 1-3-2005 and held that while arriving at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of consideration received towards providing service which are exempt from whole of Service Tax leviable thereon. On perusal of the said Notifications Nos. 9/2004 and No. 1/2006-S.T., I find that 60% of the consideration received is exempted from the whole of the Service Tax leviable thereon. Therefore, I find that for the purpose of calculation of aggregate value as per said explanation B , 60% ..... X X X X Extracts X X X X X X X X Extracts X X X X
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