2019 (7) TMI 68

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..... PRATAP SINGH, ANUJ PRATAP SINGH, KALIM AHMAD, ALAUDDIN MOHOD MUSTAQ VERSUS COMMISSIONER OF CENTRAL EXCISE, ALLAHABAD [ 2018 (11) TMI 620 - CESTAT ALLAHABAD ] that the value of the services required to be computed for the purpose of small scale exemption benefit is the value arrived at after allowing the abatement. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 5 .....

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..... abated value of the service in terms of Notification No. 1/2006. The appellants have claimed exemption by taking into consideration the value of services after abatement. 3. Both the sides agree that issue is no more res integra and stand settled in favour of the assessee by various decisions of the Tribunal : 1. Shri Ashok Kumar Mishra vs. CCE ST, Allahabad .....

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