https://www.taxtmi.com/caselaws?id=251278 For small scale exemption purposes, the Tribunal considered whether the abated value of construction services under the valuation notification should be taken into account when testing eligibility under the exemption notification. It noted that ignoring the statutory abatement would defeat the intended benefit of the exemption scheme, and referred to a prior coordinate decision allowing both notifications to be applied together. On that basis, the appellant was found to have made out a case for unconditional waiver of pre-deposit and stay of recovery pending appeal. en-us Mon, 11 Aug 2014 00:00:00 +0530 Tue, 09 Sep 2014 12:30:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251278 For small scale exemption purposes, the Tribunal considered whether the abated value of construction services under the valuation notification should be taken into account when testing eligibility under the exemption notification. It noted that ignoring the statutory abatement would defeat the intended benefit of the exemption scheme, and referred to a prior coordinate decision allowing both notifications to be applied together. On that basis, the appellant was found to have made out a case for unconditional waiver of pre-deposit and stay of recovery pending appeal. Case-Laws Service Tax Mon, 11 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251278