9911796707
TMI Blog2014 (10) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... cial year 2005-06 and 2007-08 the Service Tax has been paid after issue of show-cause notice in December, 2008 and January, 2009 which cannot be called payment suo motu and the same be treated under the protest or compulsion. Thus, in view of the facts and circumstances and in law, it is held that the appellant is not liable to pay Service Tax for the financial year 2005-06 and 2007-08. It is further held that there is no violation of provision of Act or Rules on the part of the appellant and thus the impugned order is set aside and appeal is allowed - Decided in favour of assessee. - Appeal No.ST/237/11 - Final Order No. A/1247/2014-WZB/C-IV(SMB) - Dated:- 17-7-2014 - Anil Choudhary, J. For the Appellant : Shri P V Sadavarte, Adv. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of show-cause notice, under compulsion and also Service Tax for the earlier period 2005-06 amounting to ₹ 44,080/- was also paid under compulsion after issue of show-cause notice. 2.1 A show-cause notice dated 21.10.2008 was issued to the appellant proposing to demand Service Tax amounting to ₹ 2,91,595/- along with education cess of ₹ 5832/- and Sec. Higher Edu. Cess of ₹ 702/- etc., total amounting to ₹ 2,98,129/- for the period July, 2003 to Sept, 2007 under the category of Management, Maintenance or Repair Service along with interest and penalty was also proposed under Section 76 and 78 of the Finance Act, 1994. Vide Order-in-Original dated 30.7.2010, the proposed demand was confirmed along with orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appeal be allowed by setting aside the Order-in-Original/impugned demands in full and allow the refund denied by the Commissioner (Appeals) vide the impugned order. 4. The learned Assistant Commissioner (AR) appearing for the Revenue relies on the impugned order and further states that as the appellant opted to pay Service Tax for the period 16.6.2005 onwards, the appellant is not entitled to any exemption for small scale service provider and accordingly pleads for upholding the impugned order. 5. Having considered the rival contentions, I find that the Revenue have recorded statement of appellant in March, 2008 prior to the issue of show-cause notice, in which it is stated that as per his understanding, he is not liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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