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Case Law Details

Case Name : Commissioner of Service Tax Vs. M/s Bacha Fin-lease (Gujarat High Court)
Related Assessment Year :
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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 th

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