2012 (6) TMI 666

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..... hich has not been included by them in the Service Tax returns was in respect of the services rendered on behalf of the client and that also in relation to agriculture – Held that:-As first adjudicating authority while disposing the issue of eligibility of small scale exemption, specifically records that the appellant is eligible for small scale exemption, but includes the said amount for confirmat .....

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..... the adjudicating authority and upheld by first appellate authority by dismissing the appeal for non-compliance of the order of pre-deposit ordered by him. 2. After hearing both sides for some time on Stay Petition, we find that the issue involved in this case lies in the narrow compass, and hence after disposing the Stay Petition, we take up the appeal itself for disposal. 3. Heard both s .....

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..... r authorities. 5. On careful consideration of the submissions made by both sides, we find that the first adjudicating authority, while disposing the issue of eligibility of small scale exemption, specifically records that the appellant is eligible for small scale exemption, but includes the said amount for confirmation of demand. As regards the claim of the appellant in respect of the services .....

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