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Service Tax - Highlights / Catch Notes

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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.

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