2018 (2) TMI 720

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....Ms.Jtuti Saggi, Advocate for the Appellant (s) Shri Gyanendra Kumar Tripathi, AC(A.R.)  for the Revenue Per Mrs.Archana Wadhwa Both the cases are being disposed of by a common order as the issue involved in both the cases is identical. 2. The appellants are providing rent a cab services and claimed the benefit of small scale exemption notification no.6/10 dated 1.3.2005, after cla....

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.... rival contention and on perusal of Explanation B to the said Notification No.6/2005-ST dated 01.03.2005, we find that 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 fr....