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TMI Blog2013 (12) TMI 1281X X X X Extracts X X X X X X X X Extracts X X X X ..... in the aggregate value of clearance, if such value is received after the service became taxable - the contention that non-filing of declaration when the assessee crossed value limit of Rs. 3 lakhs is fatal to the claim of the respondent for exemption under Notification No. 6/2005 cannot be accepted - Revenue has mechanically raised demands without looking into exemptions available to the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax for such services rendered. Accordingly, a show cause notice demanding service tax of Rs. 76,580/- along with interest was issued to the respondent. Further, penalties under various sections of Finance Act, 1994 were also proposed. The respondent did not furnish any reply to the show cause notice and did not appear for personal hearing. Therefore, adjudicating authority came to the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from 16-6-2005 to levy tax on services provided from a premises provided by the recipient of the service. The Commissioner (Appeals) accepted the contentions of the respondent and allowed consequential relief. 3. The Revenue contest that the First Appellate Authority has given benefit of Notification No. 6/2005-S.T. wrongly because the gross value of services provided by the respondent during 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He submits that Revenue has not considered the abatement in value available for outdoor catering service to the extent of 50% under Notification No. 1/2006-S.T., dated 1-3-2006. However, this contention was not raised before the lower authorities and there is no proof that the payments received from the Institute was for consideration including that for food supplied which is likely to be not the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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