https://www.taxtmi.com/caselaws?id=343652 Threshold exemption under service tax could not be denied by clubbing the turnover of two distinct service providers where the show-cause notice contained no proposal for such clubbing; the separate exemption claim was therefore sustainable. For Rent-a-Cab service, the aggregate value for threshold exemption had to be computed on the net amount after the prescribed abatement, because the exemption framework excluded amounts exempt from service tax under the relevant notification. The denial of separate threshold exemption and the computation method adopted below were set aside, with remand only for fresh quantification on the correct basis. en-us Mon, 13 Feb 2017 00:00:00 +0530 Fri, 10 Nov 2017 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343652 Threshold exemption under service tax could not be denied by clubbing the turnover of two distinct service providers where the show-cause notice contained no proposal for such clubbing; the separate exemption claim was therefore sustainable. For Rent-a-Cab service, the aggregate value for threshold exemption had to be computed on the net amount after the prescribed abatement, because the exemption framework excluded amounts exempt from service tax under the relevant notification. The denial of separate threshold exemption and the computation method adopted below were set aside, with remand only for fresh quantification on the correct basis. Case-Laws Service Tax Mon, 13 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343652