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    <title>2025 (3) TMI 505 - CESTAT CHANDIGARH</title>
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    <description>CESTAT Chandigarh held that abatement under N/N. 01/2006 should not be included when calculating the threshold limit for small-scale exemption under N/N. 06/2005. The tribunal determined that gross value of taxable services rendered by appellants was below Rs. 10 lakhs threshold after allowing 60% exemption under N/N. 01/2006. All impugned orders were set aside except one case where duty liability remained even after excluding the 60% abatement. Appeal allowed in part.</description>
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    <pubDate>Fri, 07 Mar 2025 00:00:00 +0530</pubDate>
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      <title>2025 (3) TMI 505 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=767119</link>
      <description>CESTAT Chandigarh held that abatement under N/N. 01/2006 should not be included when calculating the threshold limit for small-scale exemption under N/N. 06/2005. The tribunal determined that gross value of taxable services rendered by appellants was below Rs. 10 lakhs threshold after allowing 60% exemption under N/N. 01/2006. All impugned orders were set aside except one case where duty liability remained even after excluding the 60% abatement. Appeal allowed in part.</description>
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      <pubDate>Fri, 07 Mar 2025 00:00:00 +0530</pubDate>
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