This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Merely because the benefit under the notification was not claimed before the original Adjudicating Authority is no ground for denying benefit under the notification if the assessee is otherwise entitled to the same
Case Law Details
- Case Name
- Commissioner of Service Tax Vs. M/s Bacha Fin-lease (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Facts are not in dispute. It is an admitted position that the aggregate value of services in the case of the assessee as quantified by the department is Rs. 1,98,543/-. Notification No. 6/2005-Service Tax dated 1st March, 2005 exempts taxable services of aggregate value not exceeding four lakh rupees in any financial year from the whole of the service tax leviable thereon under section 66 of the Finance Act.
In the present case, admittedly the aggregate value of taxable services in the whole of the financial year is below Rs. 4,00,000/-. In the circumstances, no infirmity can be found in the i...
