MINAXIBEN J. THAKKER Versus COMMISSIONER OF SERVICE TAX, AHMEDABAD - Service Tax - CESTAT AHMEDABAD - Tri - Waiver of pre deposit - Penalties under Sec. 77 78 - Renting out of immovable property - Held that - benefit of SSI exemption Notification No. 6/2005-S.T., dated 1-3-2005 as amended vide Notification No. 8/2008-S.T., dated 1-3-2008, grants the benefit of exemption of service tax per year, provided that the assessee has not crossed the threshold limit of rupees ten lakhs in the preceding ................................... Service Tax - Case Laws
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