https://www.taxtmi.com/caselaws?id=77472 Service tax exemption and valuation issues required fresh examination because the original order did not independently consider the aggregate value of services in the previous year under Notification No. 6/2005-S.T. The exemption claim was remanded for reconsideration on that factual and legal condition. The separate plea that material value shown distinctly in invoices could be excluded or abated under Notification No. 12/2003-S.T. was also left open, as the relevant legal position and supporting authorities had not been examined. The disputed order was set aside and the matter sent back for fresh adjudication on both issues. en-us Wed, 24 Feb 2010 00:00:00 +0530 Wed, 08 Dec 2010 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77472 Service tax exemption and valuation issues required fresh examination because the original order did not independently consider the aggregate value of services in the previous year under Notification No. 6/2005-S.T. The exemption claim was remanded for reconsideration on that factual and legal condition. The separate plea that material value shown distinctly in invoices could be excluded or abated under Notification No. 12/2003-S.T. was also left open, as the relevant legal position and supporting authorities had not been examined. The disputed order was set aside and the matter sent back for fresh adjudication on both issues. Case-Laws Service Tax Wed, 24 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77472