https://www.taxtmi.com/caselaws?id=252322 Eligibility for the small scale service tax exemption under Notification No. 6/2005-ST had to be determined by computing the aggregate value of services from one or more premises in the manner required by the notification, including exempted and taxable services where the notification so provided. On that computation, the turnover crossed the exemption threshold, so the exemption claim was not accepted at this stage. Considering the appellant's agricultural character and pleaded financial hardship, partial interim relief was granted by directing a pre-deposit of Rs. 1 lakh and waiver of the balance on compliance. en-us Tue, 08 Jul 2014 00:00:00 +0530 Fri, 17 Oct 2014 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252322 Eligibility for the small scale service tax exemption under Notification No. 6/2005-ST had to be determined by computing the aggregate value of services from one or more premises in the manner required by the notification, including exempted and taxable services where the notification so provided. On that computation, the turnover crossed the exemption threshold, so the exemption claim was not accepted at this stage. Considering the appellant's agricultural character and pleaded financial hardship, partial interim relief was granted by directing a pre-deposit of Rs. 1 lakh and waiver of the balance on compliance. Case-Laws Service Tax Tue, 08 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252322