https://www.taxtmi.com/caselaws?id=362176 For exemption under Notification No. 6/2005-ST, only receipts from the taxable renting of immovable property were relevant for testing the aggregate value threshold. The CESTAT held that receipts relating to goods transport agency services, where tax was payable under reverse charge, were specifically excluded by the notification and could not be clubbed with renting receipts for threshold computation. As the renting receipts for each relevant financial year were below the prescribed limit, the exemption was available and the service tax demand was unsustainable. en-us Fri, 18 May 2018 00:00:00 +0530 Thu, 21 Jun 2018 06:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362176 For exemption under Notification No. 6/2005-ST, only receipts from the taxable renting of immovable property were relevant for testing the aggregate value threshold. The CESTAT held that receipts relating to goods transport agency services, where tax was payable under reverse charge, were specifically excluded by the notification and could not be clubbed with renting receipts for threshold computation. As the renting receipts for each relevant financial year were below the prescribed limit, the exemption was available and the service tax demand was unsustainable. Case-Laws Service Tax Fri, 18 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362176