https://www.taxtmi.com/caselaws?id=279776 The Tribunal determined that after excluding 60% of the consideration, the aggregate value fell within the permissible exemption limit under Notification No. 6/2005-S.T., warranting the appeal's allowance. The judgment emphasized the distinction between exemption and abatement in Service Tax liability, clarifying that only the non-exempt portion of the consideration should be considered for calculating the aggregate value. This interpretation ensured a fair assessment of the appellant's liability, upholding taxation law principles and resulting in the appeal's success. en-us Mon, 09 Apr 2018 00:00:00 +0530 Fri, 19 Apr 2019 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279776 The Tribunal determined that after excluding 60% of the consideration, the aggregate value fell within the permissible exemption limit under Notification No. 6/2005-S.T., warranting the appeal's allowance. The judgment emphasized the distinction between exemption and abatement in Service Tax liability, clarifying that only the non-exempt portion of the consideration should be considered for calculating the aggregate value. This interpretation ensured a fair assessment of the appellant's liability, upholding taxation law principles and resulting in the appeal's success. Case-Laws Service Tax Mon, 09 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279776