Trading Exempt u/r 6(3); Reversal u/r 3(5) Exempts Appellant from Rule 6(3) Obligations.

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....It is true that ‘trading’ is an exempted service and Rule 6(3) covers exempted services. However, having reversed an amount under Rule 3(5) of CCR 2004, the appellant will not be covered by Rule 6(3) because the credit attributable to the inputs removed as such, has already been reversed.....