Small scale exemption - benefit of N/N. 6/2005-ST dated ...
Small-Scale Exemption Applies Only to Aggregate Value Charged by Appellant; Reverse Charge Tax Not Included.
May 29, 2019
Case Laws Service Tax AT
Small scale exemption - benefit of N/N. 6/2005-ST dated 01.03.2005 - aggregate value only includes the amounts charged by the appellant - service tax paid by the appellant for reverse charge basis would have been paid by the appellant to the foreign service provider, it does not include the amounts paid by the appellant - exemption granted
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