Small Scale exemption utpo ₹ 10 Lakhs - N/N. 6/2005-ST - ...
Small-Scale Exemption: 60% of Consideration Excluded from Aggregate Value Under Notification No. 6/2005-ST, Rs. 10 Lakhs Threshold.
July 18, 2018
Case Laws Service Tax AT
Small Scale exemption utpo ₹ 10 Lakhs - N/N. 6/2005-ST - 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.
View Source