The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi has held that the term turnover is not restricted to mean turnover of only taxable services. During the preceding financial years, the turnover, inclusive of nursery sales was Rs.11,51,478/- for 2012-13 and Rs.10,45,004/- for 2013-14. Thus, having crossed the threshold of Rs.10…
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