2007 (6) TMI 212 - AT - Service Tax

Notification No. 6/2005 granted exemption limit of Rs. 4 lakhs - Commissioner (Appeals) observed that the assessable value of service tax rendered by the appellant is more than Rs. 4 lakhs and as such he is liable to pay the service tax - appellant claim that though the billed amount was more than Rs. 4 lakhs, the receipt was less than Rs. 4 lakhs. As such, the appellant is entitled to exemption - as the dispute revolves around the factual position, appeal is allowed by way of remand

Summary

The Appellate Tribunal CESTAT Ahmedabad allowed the appeal by setting aside the order and remanding the matter to the Commissioner (Appeals) for verification of facts regarding the exemption limit of Rs. 4 lakhs under notification No. 6/2005-Service Tax. The condition of pre-deposit of Service Tax of Rs. 35,693 and penalty of Rs. 10,000 against the appellant was dispensed with. The stay petition was also disposed of.