https://www.taxtmi.com/caselaws?id=382372 The Appellate Tribunal CESTAT NEW DELHI held that the appellant, a service tax registered payee providing taxable services under 'commercial and industrial construction service,' is entitled to small scale exemption benefit based on the value of services after abatement. Relying on precedent cases, the Tribunal concluded that the exemption should be calculated after allowing the abatement. Consequently, the impugned order was set aside, and the appeal was allowed, granting consequential relief to the appellant. en-us Wed, 26 Dec 2018 00:00:00 +0530 Mon, 01 Jul 2019 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382372 The Appellate Tribunal CESTAT NEW DELHI held that the appellant, a service tax registered payee providing taxable services under 'commercial and industrial construction service,' is entitled to small scale exemption benefit based on the value of services after abatement. Relying on precedent cases, the Tribunal concluded that the exemption should be calculated after allowing the abatement. Consequently, the impugned order was set aside, and the appeal was allowed, granting consequential relief to the appellant. Case-Laws Service Tax Wed, 26 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382372