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TMI Blog2014 (6) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... , if during the years in respect of which the exemption under Notification No. 6/2005-S.T. as sought to be denied to the appellant and Service Tax is demanded, they would be entitled for Cenvat credit in respect of input services. However, even if the Cenvat credit in respect of input service is allowed, there would be some net Service Tax demand. In view of this, this is not the case for total wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tected short payment of Service Tax to the tune of Rs. 21,152/- for the period from 1-7-2004 to 31-3-2005. In course of scrutiny of the records of Satcom Network, it was found that no Service Tax was being paid on the amount being received on the ground that the appellant s total turnover during the financial year was less than Rs. 4,00,000/- and they were eligible for exemption under Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Commissioner (Appeals) this appeal along with stay application has been filed. 2. Heard both the sides in respect of stay application. 2.1 Shri S. Mukherjee, C.A., the learned Counsel for the appellant, pleaded that major Service Tax demand is in respect of M/s. Satcom Network for the period when it had not been taken over by Shri Amit Khanna, that even if the Service Tax is demanded f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... work had been taken over by the appellant, Service Tax liability in respect of the value of the services provided was not being fully discharged. However, if during the years in respect of which the exemption under Notification No. 6/2005-S.T. as sought to be denied to the appellant and Service Tax is demanded, they would be entitled for Cenvat credit in respect of input services. However, even if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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