Aggregate value of taxable service defined to exclude payments wholly exempt under certain service tax notifications. Rule 2 defines key terms: Act as the Finance Act, 1994; aggregate value of taxable service as the sum of first consecutive payments in a financial year toward the gross amount charged for taxable services, excluding payments wholly exempt under notifications other than Notification No. 6/2005 Service Tax; and input service distributor as per the CENVAT Credit Rules, 2004.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Aggregate value of taxable service defined to exclude payments wholly exempt under certain service tax notifications.
Rule 2 defines key terms: Act as the Finance Act, 1994; aggregate value of taxable service as the sum of first consecutive payments in a financial year toward the gross amount charged for taxable services, excluding payments wholly exempt under notifications other than Notification No. 6/2005 Service Tax; and input service distributor as per the CENVAT Credit Rules, 2004.
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