https://www.taxtmi.com/caselaws?id=355299 For computing the aggregate value under the small scale service tax exemption, consideration attributable to services already exempt from service tax must be excluded from the turnover threshold. Applying Explanation B to Notification No. 6/2005-ST, the exempt 60% portion of rent-a-cab consideration was not required to be included in the aggregate value. After excluding that abated portion, the assessee's turnover remained within the prescribed limit, so the small scale exemption was available. en-us Tue, 02 Jan 2018 00:00:00 +0530 Tue, 13 Feb 2018 06:16:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355299 For computing the aggregate value under the small scale service tax exemption, consideration attributable to services already exempt from service tax must be excluded from the turnover threshold. Applying Explanation B to Notification No. 6/2005-ST, the exempt 60% portion of rent-a-cab consideration was not required to be included in the aggregate value. After excluding that abated portion, the assessee's turnover remained within the prescribed limit, so the small scale exemption was available. Case-Laws Service Tax Tue, 02 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355299