https://www.taxtmi.com/caselaws?id=335750 The service tax exemption threshold under Notification No. 6/2005-ST, as amended, depends on the aggregate value of taxable services received during the financial year, read with the explanation tied to the first consecutive payments under section 67 of the Finance Act, 1994. Receipts in the accounts were examined and amounts attributable to services rendered to SEZ units were excluded. On that basis, the aggregate did not exceed the threshold, so the resulting service tax demand, which rested entirely on an assumed breach of the limit, could not survive. en-us Fri, 04 Nov 2016 00:00:00 +0530 Wed, 12 Apr 2017 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335750 The service tax exemption threshold under Notification No. 6/2005-ST, as amended, depends on the aggregate value of taxable services received during the financial year, read with the explanation tied to the first consecutive payments under section 67 of the Finance Act, 1994. Receipts in the accounts were examined and amounts attributable to services rendered to SEZ units were excluded. On that basis, the aggregate did not exceed the threshold, so the resulting service tax demand, which rested entirely on an assumed breach of the limit, could not survive. Case-Laws Service Tax Fri, 04 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335750