2018 (4) TMI 1677

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.... The Respondents : Mr Gyanendra Kr. Tripathi, Assistant Commissioner (AR) ORDER Anil Choudhary, Member (J) 1. The present appeal is directed by the appellant against Order-in-Appeal No. 379-ST/APPL-ALLD/LKO/2016, dated 13-5-2016 passed by Commissioner of Central Excise, Varanasi. 2. The brief facts of the case are that the appellant was providing vehicle to M/s. UPSRTC. Revenue collect....

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....or small scale exemption and therefore, appellant was not required to pay any Service Tax. The issue was adjudicated through Order-in-Original dated 2-4-2014 wherein the original authority dropped the proceedings against the appellant. Aggrieved by the said order, appellant preferred appeal before Commissioner (Appeals). The Learned Commissioner (Appeals) has examined Explanation "B" of Notificati....

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....ed 1-3-2005, I 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 Nos. 9/2004 and No. 1/2006-S.T., I find that 60% of the consideration received is exempted from the whole of the Service Tax leviable thereon. Therefore, I find that for the purpose o....