https://www.taxtmi.com/caselaws?id=372105 The Tribunal dismissed the appeal, upholding the Commissioner (Appeals)' decision to reject the refund claim based on the broader interpretation of turnover. The Tribunal concluded that turnover should include all proceeds of the business entity, irrespective of taxable or non-taxable income, as the Notification referred to "business entity with turnover" without specifying taxable turnover. Therefore, the appellant's total annual sales volume exceeded Rs. 10 lakhs when considering all revenue sources, leading to the denial of the refund claim. en-us Fri, 14 Dec 2018 00:00:00 +0530 Thu, 28 Nov 2019 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372105 The Tribunal dismissed the appeal, upholding the Commissioner (Appeals)' decision to reject the refund claim based on the broader interpretation of turnover. The Tribunal concluded that turnover should include all proceeds of the business entity, irrespective of taxable or non-taxable income, as the Notification referred to "business entity with turnover" without specifying taxable turnover. Therefore, the appellant's total annual sales volume exceeded Rs. 10 lakhs when considering all revenue sources, leading to the denial of the refund claim. Case-Laws Service Tax Fri, 14 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372105