https://www.taxtmi.com/caselaws?id=242390 The Appellate Tribunal CESTAT NEW DELHI, in a case concerning the computation of service value for taxation purposes, clarified that the exempted part of services should not be included in calculating the total value. The Tribunal granted a waiver of pre-deposit and stayed the recovery, emphasizing that the abatement and exempted services should be treated distinctly. This decision provides essential guidance on interpreting notification provisions and determining eligibility for exemptions under the Small Scale Industry notification. en-us Wed, 13 Mar 2013 00:00:00 +0530 Tue, 14 Jan 2014 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242390 The Appellate Tribunal CESTAT NEW DELHI, in a case concerning the computation of service value for taxation purposes, clarified that the exempted part of services should not be included in calculating the total value. The Tribunal granted a waiver of pre-deposit and stayed the recovery, emphasizing that the abatement and exempted services should be treated distinctly. This decision provides essential guidance on interpreting notification provisions and determining eligibility for exemptions under the Small Scale Industry notification. Case-Laws Service Tax Wed, 13 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242390