https://www.taxtmi.com/caselaws?id=34248 Exemption under a small-scale service tax notification could not be denied without verifying whether course fees remained unrealised and whether tax on refunded fees had also been refunded. The record was insufficient to determine if the taxable value stayed within the notification threshold, so factual confirmation was necessary before rejecting the benefit. The order was therefore set aside and the matter remanded for fresh adjudication after verification and hearing. en-us Mon, 06 Jul 2009 00:00:00 +0530 Wed, 10 Mar 2010 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34248 Exemption under a small-scale service tax notification could not be denied without verifying whether course fees remained unrealised and whether tax on refunded fees had also been refunded. The record was insufficient to determine if the taxable value stayed within the notification threshold, so factual confirmation was necessary before rejecting the benefit. The order was therefore set aside and the matter remanded for fresh adjudication after verification and hearing. Case-Laws Service Tax Mon, 06 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34248