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    <title>2017 (11) TMI 418 - CESTAT MUMBAI</title>
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    <description>Threshold exemption under service tax notifications depended on the prescribed turnover limits and the relevant preceding financial year. Since the appellant&#039;s preceding-year turnover remained within the qualifying limit, exemption was available up to the initial taxable value for 2007-08 and continued up to the prescribed limit for 2008-09. The claim for cum-tax treatment on exempt turnover was not accepted. The demand was therefore required to be re-quantified in line with the available exemption.</description>
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      <link>https://www.taxtmi.com/caselaws?id=350539</link>
      <description>Threshold exemption under service tax notifications depended on the prescribed turnover limits and the relevant preceding financial year. Since the appellant&#039;s preceding-year turnover remained within the qualifying limit, exemption was available up to the initial taxable value for 2007-08 and continued up to the prescribed limit for 2008-09. The claim for cum-tax treatment on exempt turnover was not accepted. The demand was therefore required to be re-quantified in line with the available exemption.</description>
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      <pubDate>Wed, 27 Sep 2017 00:00:00 +0530</pubDate>
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