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TMI Blog2014 (12) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... he year 2007-08 aggregate turnover of previous year to be eligible for SSI benefit should not be more than 10 lakhs and not 8 lakhs as held by the Commissioner. Since the appellant has not exceeded 10 lakhs turnover during the year 2007-08, the appellant is eligible for the benefit of SSI exemption during the year 2007-08. In the year 2007-08, the gross amount received by the appellant was 9,13,70 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant has deposited the entire amount of service tax with interest for the period from 1.4.2009 to 30.9.2009. 3. After hearing both sides in considerable detail, we consider that the appeal itself can be disposed of since the issue involved is in narrow compass. Accordingly, the requirement of pre-deposit is waived and appeal is taken up for final decision. 4. The appellant is registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. He draws our attention to the provisions of notification wherein Notification No. 6/2005-S.T. dated 1.3.2005 was amended by Notification No. 8/2008 dated 1.3.2008. By this amendment - 'In the said notification, for the words' eight lakh rupees', wherever they occur, the words 'ten lakh rupees' shall be substituted.' Therefore aggregate turnover of previous year to be eligible for SSI benefit, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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