Service tax exemption threshold depended on billed amounts versus actual receipts; matter remanded for factual verification.

Eligibility for exemption under Notification No. 6/2005-Service Tax depended on whether the relevant threshold was to be tested against billed amounts or actual receipts. The factual position on that issue had not been finally verified, so the existing finding could not be sustained without examination of the underlying records. The impugned order was set aside and the matter was remanded to the Commissioner (Appeals) for verification of the facts and for passing a fresh order.

---

---

Issues: Whether the appellant was entitled to exemption under Notification No. 6/2005-Service Tax on the basis of receipts being below the prescribed limit, notwithstanding that the billed amount exceeded the limit.

Analysis: The dispute turned on whether the relevant value for the exemption limit was the billed amount or the actual receipts. Since the factual position on this aspect was not finally verified, the existing finding could not be sustained without examination of the underlying records.

Conclusion: The impugned order was set aside and the matter was remanded to the Commissioner (Appeals) for verification of the facts and for passing a fresh order.

---