https://www.taxtmi.com/caselaws?id=31751 Eligibility for exemption under Notification No. 6/2005-Service Tax depended on whether the relevant threshold was to be tested against billed amounts or actual receipts. The factual position on that issue had not been finally verified, so the existing finding could not be sustained without examination of the underlying records. The impugned order was set aside and the matter was remanded to the Commissioner (Appeals) for verification of the facts and for passing a fresh order. en-us Thu, 14 Jun 2007 00:00:00 +0530 Sat, 13 Jun 2009 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31751 Eligibility for exemption under Notification No. 6/2005-Service Tax depended on whether the relevant threshold was to be tested against billed amounts or actual receipts. The factual position on that issue had not been finally verified, so the existing finding could not be sustained without examination of the underlying records. The impugned order was set aside and the matter was remanded to the Commissioner (Appeals) for verification of the facts and for passing a fresh order. Case-Laws Service Tax Thu, 14 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31751