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TMI Blog2011 (9) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... who shall provide copies of relevant documents to the appellant and also details received by the Department from the service receiver which forms the basis of Show Cause Notice. The appellant had admitted the Service Tax liability and the question is of calculation of service tax amount payable for the period during which service was rendered and eligibility or otherwise of the assessee for SSI ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . No reply was submitted to the Show Cause Notice and the proprietor himself appeared before the adjudicating authority. In the record of personal hearing, it is mentioned that he requested for SSI exemption for the year 2006-2007. Thereafter, an appeal was filed and before ld.Commissioner also, the appellant made a claim that the gross amount charged by the service provider is inclusive of Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was rejected on the ground that during the previous year, the appellant had exceeded the limit. However, in accordance with the law and as per the notification, the appellant was eligible for the benefit of SSI exemption for the year 2005-2006 and this should have been considered, especially in view of the fact that the appellant was not assisted by an advocate or consultant and may not be conver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this is a legal ground, it should have been considered by ld.Commissioner. 5. Further, it is also noticed that in the Show Cause Notice, the amount demanded has been bifurcated into 3 periods viz.16.06.05 to 17.04.06, 18.04.06 to 31.08.06, and 01.09.06 to 31.03.07. Ld.Consultant submitted that the Service Tax has been demanded on the total amount received without verifying as to when the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e period during which service was rendered and eligibility or otherwise of the assessee for SSI exemption for the year 2005-2006. It is made clear that the appellant shall be free to raise all the relevant issues before original adjudicating authority who shall consider the matter afresh and pass a well reasoned order, after giving a reasonable opportunity to the appellant to present their case. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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