Service Tax: SSI Limit to Be Calculated on Abated Value of Restaurant Services

Brothers Dhaba Vs Commissioner of Central Excise (CESTAT Chandigarh)

The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that for restaurant services, the 60% abatement provided by law should be excluded when calculating a business’s turnover for the purpose of the Small Scale Industry (SSI) exemption. This ruling came in the case of Brothers Dhaba vs. Commissioner of Central Excise Goods & Service Tax, where the Tribunal set aside a tax demand, interest, and penalties that had been confirmed by both the adjudi

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