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Service Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Small Scale exemption utpo ₹ 10 lakhs - for the purpose of ...


Decision on Rs. 10 Lakh Exemption: 60% of Consideration Exempt from Aggregate Value in Service Tax Calculations.

February 10, 2018

Case Laws     Service Tax     AT

Small Scale exemption utpo ₹ 10 lakhs - for 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. - AT

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