2018 (3) TMI 628

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....kherjee, C.A. - for the appellants. Shri Sanjay Jain, Authorized Representative (DR) - for the Respondent. ORDER Per: S.K. Mohanty The issue involved in these appeals are identical and accordingly, the same are taken up for hearing together and a common order is being passed. 2. Brief facts of the case are that the appellant is registered with the Service Tax Department for providing the ta....

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.... 4. We find that the issue arising out of the present dispute is already settled by the Tribunal in the case of Neelam Singh vs. CC, CE & ST, Allahabad reported in 2017 (4) G.S.T.L. 398 (Tri. - All.). The relevant paragraphs in the said decision are extracted herein below :- "6. Having considered the rival contentions, I find that the definition of aggregate value as given in clause 3 of Notific....

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....amount prescribed the amount, not including payments received towards such gross amount, which are exempt from whole of the Service Tax leviable thereon, under Section 65 of the Finance Act under any other notification. Further on reading Notification No.1/2006S.T., it is evident that the said notification exempts 60% of the gross receipts towards the service "Rent-a-Cab", as defined in sub-clause....