9911796707
TMI Blog2014 (3) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... r 2006-07 has already been paid by the appellant. The exemption limit of ₹ 4 lakh was enhanced to ₹ 8 lakhs w.e.f. 01.04.2007 vide Notification No. 4/2007 dt. 01.03.2007. It is observed that the total amount received towards services provided was only ₹ 6,58,100/- during 2007-08 which was less than the exemption limit of ₹ 8 lakhs. Prima-facie from the above facts it is evident that appellant was eligible to the exemption during the financial year. Show cause notice dt. 09.06.2010 issued to the appellant that it is not brought out anywhere that appellant has not fulfilled the conditions specified under exemption Notification No.6/2005-ST. It is also observed that appellant in their defense reply before the adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regarding service tax on the commission received by the appellant. 3. The first appellate authority confirmed the order passed by the adjudicating authority by denying the benefit of small scale exemption under Notification No.6/2005-ST dt. 01.03.2005 on the grounds that appellant has not fulfilled the conditions contained in para 2 of the exemption notification. 4. Shri S.J. Vyas (Advocate) appearing on behalf of the appellant argued that in the year 2006-07 appellant was entitled to exemption upto Rs.4 lakhs of services provided under Notification No.6/2005-ST dt. 01.03.2005. That the duty after crossing exemption limit of Rs.4 lakhs for the services rendered during the financial year 2006-07 has been correctly discharged. So far as ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .01.2005 was admissible to the appellant during the year 2006-07 and the differential service tax for the services provided in excess of Rs.4 lakhs, provided during the financial year 2006-07 has already been paid by the appellant. The exemption limit of Rs.4 lakh was enhanced to Rs.8 lakhs w.e.f. 01.04.2007 vide Notification No. 4/2007 dt. 01.03.2007. It is observed that the total amount received towards services provided was only Rs.6,58,100/- during 2007-08 which was less than the exemption limit of Rs.8 lakhs. Prima-facie from the above facts it is evident that appellant was eligible to the exemption during the financial year. First appellate authority has, however, denied the exemption on the grounds that the appellant has not fulfille ..... X X X X Extracts X X X X X X X X Extracts X X X X
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