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    <title>Each Mandi Samiti is an independent entity under Notification No. 06/2005-ST; service tax exemption limits apply separately.</title>
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    <description>Benefit of small scale exemption - Notification No. 06/2005-ST - Since each Mandi Samiti has its own PAN number and that all the statutory dues like Income tax, House Tax &amp; other taxes are deposited separately &amp; individually, thus each Samiti is an independent legal entity and should be treated as a separate body - clubbing receipts of all Samitis is not justified and benefit of exemption limits should be given to the appellant.</description>
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      <description>Benefit of small scale exemption - Notification No. 06/2005-ST - Since each Mandi Samiti has its own PAN number and that all the statutory dues like Income tax, House Tax &amp; other taxes are deposited separately &amp; individually, thus each Samiti is an independent legal entity and should be treated as a separate body - clubbing receipts of all Samitis is not justified and benefit of exemption limits should be given to the appellant.</description>
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