https://www.taxtmi.com/caselaws?id=419366 The Tribunal allowed the appeal, setting aside the demand for unpaid service tax and penalty for the financial year 2012-13. It held that the appellant, whose actual receipts were below the threshold, was entitled to SSI exemption and not liable to pay service tax based on the receipt basis calculation. The judgment emphasized the correct application of Rule 6 of the Service Tax Rules in determining the tax liability, granting the appellant the benefit of exemptions and consequential relief. en-us Tue, 08 Mar 2022 00:00:00 +0530 Thu, 10 Mar 2022 08:17:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419366 The Tribunal allowed the appeal, setting aside the demand for unpaid service tax and penalty for the financial year 2012-13. It held that the appellant, whose actual receipts were below the threshold, was entitled to SSI exemption and not liable to pay service tax based on the receipt basis calculation. The judgment emphasized the correct application of Rule 6 of the Service Tax Rules in determining the tax liability, granting the appellant the benefit of exemptions and consequential relief. Case-Laws Service Tax Tue, 08 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419366