2019 (5) TMI 1531

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....he Respondent ORDER PER: RAJU This appeal has been filed by M/s Crossword Agro Industries against order confirming, demand of service tax, interest and imposition of penalty under Section 76, 77 & 78 of the Finance Act, 1994. 2. Ld. Counsel pointed out that the appellant is engaged in paying transport charges and is registered in service tax discharging the service tax liability. It was po....

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.... Notification No. 6/2005-ST. Ld. Counsel pointed out that the Notification No. 6/2005-ST, grants exemption up to taxable service of aggregate value not exceeding Rs. 10 Lakhs in any financial year from whole of the service tax leviable thereon. Ld. Counsel pointed out that the aggregate value has been defined as follows on the said notification: "[(B) "aggregate value" means the sum total of va....

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....under: "[(B) "aggregate value" means the sum total of value of taxable services charged in the first consecutive invoices issued or required to be issued, as the case may be, during a financial year but does not include value charged in invoices issued towards such services which are exempt from whole of service leviable thereon under Section 66 of the Finance Act under any other notification.]....