Small service provider - aggregrate value

Dingu (Practice) (220 Points)

29 October 2012  


             As  per 6/2005, Aggregate value is calculated for Small service provider  for calculating the same, value of service less service which is exempted from service tax is excluded. Now Government issues abatement notification exempting a percentage of service from service tax.

           I find that for calcuating the Aggregate value of service the abated value should be taken. is there some case law or CBEC clarificaion addressing the same.