2012 (8) TMI 244

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al Member - The appellants are providing catering services. For the period September 07 to March, 08, Revenue made out a case that they were not eligible for the exemption for small service providers as per Notification No. 6/05-ST as amended by Notification No. 4/07-ST in as much as they had crossed the value of Rs. 8 lakhs during the period September 2007 to March, 2008.. The Counsel for the ap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and satisfying meal is served in view of the Explanation in the Notification and the appellants were serving tea and snacks also and therefore, the abatement cannot be given. 3. We have considered the Notification No. 1/06-ST. We find that there is provision in the Notification to the effect that value of services exempted by other Notification should not be taken into account for calculating th....