2018 (2) TMI 573

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.... for Appellant: Ms Stuti Saggi, Advocate for Respondent: Shri Pawan Kumar Singh, Supdt (AR), Per: Anil G. Shakkarwar The present appeal is directed by the appellant against Order-in-Appeal No. 193/ST/Alld/2011 dated 26/12/2011 passed by Commissioner of Central Excise & Service Tax (Appeals), Allahabad. 2. The brief facts of the case are that the appellants were providing vehicle to ....

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....efore, appellant was not required to pay any service tax. The issue was adjudicated through Order-in-Original dated 28.04.2011 wherein the original authority confirmed the demand of Rs. 92,705/- and imposed equal penalty. Aggrieved by the said order, appellant preferred appeal before Commissioner (Appeals). The Learned Commissioner (Appeals) has examined Explanation "B" of Notification No.6/2005-S....

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....t the said explanation authorizes exclusion of consideration received towards providing service which are exempt from whole of service tax leviable thereon. On perusal of the said Notifications No.9/2004 and No.1/2006-ST, we find that 60% of the consideration received is exempted from the whole of the service tax leviable thereon. Therefore, we find that for the purpose of calculation of aggregate....