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TMI Blog2010 (2) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... n to para 2(viii) of Notification No. 6/2005-S.T., dated 1-3-05 which provides that the exemption would not be available if the aggregate value of services rendered by the provider of services in the previous year exceeded Rs. 4 lakhs. Held that- no discussion on particular clause of notification in impugned order. Quantum of demand to be re-worked if SSI exemption allowed. Matter remanded to Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On 7-12-05, the officers visited the appellants premises carried out a search and recorded statements and took up investigation. On 13-12-05 appellant applied for registration and obtained registration certificate and paid service tax on 14-12-05 after calculating the amount liable to be paid. While calculating the amount of service tax payable, the appellant paid service tax only on the labour ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudication and appellate proceedings culminated in confirmation of the demand, rejection of the request of the appellant for benefit of SSI exemption notification for the first year and imposition of penalty under various sections of Finance Act, 1994. 2. Heard both the sides. Since we find that the matter is required to be remanded, we allow the stay petition, waive the requirement of pre-de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er is required to be taken. However, we find that the Commissioner has not discussed and considered the particular clause namely 2(viii) of the notification and there is no discussion. If SSI benefit is extended, the quantum of demand would have to be reworked. Therefore on this ground the matter is required to be remanded for fresh consideration. 4. The second submission made by the learned adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r consideration. We also take note of the fact that once all issues are considered and if they go in their favour, the total amount paid by the appellant would cover the amount of service tax payable. 5. In the result the impugned order is set aside and the matter remanded to the Commissioner (Appeals) for a fresh decision after giving an opportunity to the appellants to present their case. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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