2018 (6) TMI 438

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....AR) For the Respondent ORDER The brief facts of the case are that appellant is engaged in laying of pipes for BSNL. The department was of the view that the said service falls under the  Commercial and Industrial Construction Service . After scrutiny of records, the department was of the view that the total taxable value when considered after giving the threshold limit, the appellant would b....

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....ellant would fall within the threshold limit and therefore the demand cannot sustain. 3.   Ld. A.R Shri K.P. Muralidharan reiterated the findings in the impugned order. 4.   Heard both sides. For better appreciation, the relevant Notification No.6/2005-ST dt. 1.3.2005 with regard to threshold limit is reproduced as under : "In exercise of the powers conferred by sub-section ....

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.... Service Tax Rules,1994. Explanation.   For the purposes of this notification, - ... (B)  aggregate value not exceeding four lakh rupees  means the sum total of first consecutive payments received during a financial year towards the gross amount, as prescribed under section 67 of the said Finance Act, charged by the service provider towards taxable services till the aggre....