https://www.taxtmi.com/caselaws?id=380803 The appeal was successful as the Tribunal ruled in favor of the appellant, finding merit in their argument regarding entitlement to the small scale exemption under Notification No. 6/2005-ST. The Tribunal clarified that the aggregate value for exemption calculation does not include amounts paid under reverse charge, focusing solely on amounts charged in consecutive invoices. As a result, the impugned order confirming the demand of service tax, interest, and penalty was set aside, and the appeal was allowed. en-us Fri, 03 May 2019 00:00:00 +0530 Tue, 28 May 2019 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380803 The appeal was successful as the Tribunal ruled in favor of the appellant, finding merit in their argument regarding entitlement to the small scale exemption under Notification No. 6/2005-ST. The Tribunal clarified that the aggregate value for exemption calculation does not include amounts paid under reverse charge, focusing solely on amounts charged in consecutive invoices. As a result, the impugned order confirming the demand of service tax, interest, and penalty was set aside, and the appeal was allowed. Case-Laws Service Tax Fri, 03 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380803