https://www.taxtmi.com/caselaws?id=334037 The Tribunal found in favor of the appellant, a government undertaking registered under Service Tax as a Goods Transport Agency, in a case concerning the renting out of premises in a shopping complex. The appellant claimed exemption under Notification No. 6/2005-ST for amounts received, which fell within the exemption limit of Rs. 10,00,000. The Tribunal disagreed with the authorities' interpretation of the Service Tax liability, emphasizing that the appellant's total receipts did not exceed the exemption threshold. Consequently, the Tribunal set aside the order demanding Service Tax, interest, and penalties, granting the appellant the benefit of the exemption under the notification. en-us Wed, 17 Aug 2016 00:00:00 +0530 Tue, 29 Aug 2017 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334037 The Tribunal found in favor of the appellant, a government undertaking registered under Service Tax as a Goods Transport Agency, in a case concerning the renting out of premises in a shopping complex. The appellant claimed exemption under Notification No. 6/2005-ST for amounts received, which fell within the exemption limit of Rs. 10,00,000. The Tribunal disagreed with the authorities' interpretation of the Service Tax liability, emphasizing that the appellant's total receipts did not exceed the exemption threshold. Consequently, the Tribunal set aside the order demanding Service Tax, interest, and penalties, granting the appellant the benefit of the exemption under the notification. Case-Laws Service Tax Wed, 17 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334037