SSI Exemption Limit Should Be Calculated Excluding 60% Abatement on Restaurant Services: CESTAT

CESTAT held that the SSI exemption threshold must be calculated ignoring the 60 % abatement on restaurant services. The Tribunal observed that abatement applies only to taxable value, not turnover for SSI determination. This decision ensures that the exemption limit reflects gross receipts, preventing unintended taxation of small restaurant service providers.:contentReference[oaicite:5]{index=5}