9911796707
TMI Blog2013 (8) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... rnover - whether the turnover of the appellant has exceeded the thresh hold limit under SSI Exemption Notification No. 8/2005 or not is a question of fact and has to be examined – Held that:- The matter remanded back to the lower appellate authority as the lower appellate authority has not examined any of these facts - for the purpose of examining the thresh hold limit, the gross amount received for renting of immovable property has to be taken into account - appellant being a sugar factory, they must be discharging the Service Tax on GTA services availed by them - such services might also be includable in thresh hold limit and this fact needs to be examined – matter remanded back. - ST/667/12 - S/290/13/CSTB/C-I , A/395/13/CSTB/C-I - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ercial purpose, but only as a welfare measure for their employees. The second ground is that even if the activity is said to be under the category of renting of immovable property', their turnover in respect of the services rendered did not exceed the thresh hold limit of Rs. 4-10 lakhs during the relevant period and, therefore they are eligible for benefit of SSI( exemption Notification NO.8/2005. The lower appellate authority did not accept their plea with regard to the first contention and with regards to the second contention, he held that the appellant is a larger sugar factory and they could have exceeded the turnover of thresh hold limit of SSI exemption. Therefore, they are liable to pay Service Tax and, therefore, he confirmed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the provisions of the Indian Post Act. Therefore, the Service Tax demand on the rent collected from the Bank and BSNL, is legally sustainable. 5.2 As regards the second contention that whether the turnover of the appellant has exceeded the thresh hold limit of Rs. 4-10 lakhs under SSI Exemption Notification No. 8/2005 or not, it is a question of fact and has to be examined. For the purpose of examining the thresh hold limit, the gross amount received for renting of immovable property has to be taken into account. However, in addition to that, if the appellant has undertaken any other services, the turn over of those services will also be required to be taken into account. The appellant being a sugar factory, they must be discharging the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
