9911796707
TMI Blog2015 (11) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of any evidence to the effect that the act of not taking registration and not paying tax was deliberate, extended period cannot be invoked. Consequently the demand pertaining to the period 1.5.2003 to 28.2.2005 is clearly barred by time as the show cause notice was issued in the month of October, 2006. (and w.e.f.1.3.2005, the appellant is eligible for small scale exemption under Notf.No.6/2005-ST). Thus, not only the appeal of the revenue is devoid of any merit, the demand itself needs to be set aside - Decided in favour of assessee. - Appeal No.ST/679/2009-CU (DB) - Final Order No.52723/2015 - Dated:- 6-8-2015 - Mr.R.K.Singh, Member (Technical) And Ms.Sulekha Beevi C.S., Member (Judicial) For the Petitioner : Shri Govind Dixit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and was not aware of service tax liability at all and there was no question of malafide on his part. 4. We have heard the contention of Revenue and given our anxious attention to the facts of this case. We find that Notification No.6/2001-ST dt.9.7.2001 which was operational during the relevant period states as under:- Exemption to still photography by photography studio or agency which is other than a Commercial concern- In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided to a customer in relation to still photography by photography studio or agency [other tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01-ST when read with CBEC circular dated 27.12.2001 making the demand unsustainable. 6. Also the entire demand for the period May,2003 to January, 2006 is only ₹ 30,416/- and as per the SCN the gross amount received was ₹ 3,80,205/- for the entire period of demand. For the period 1.3.2005 onwards Shri Gupta was also eligible for small scale exemption under Notification No.6/2005-ST. Indeed, when Shri Khemchand Gupta, old, emaciated, wizened and tired from an arduous overnight rail travel from Sonbhadra with his ailing wife in tow stood up during hearing to say that he was not aware of the service tax liability, that he was an individual barely able to eke out a bare subsistence living by clicking photographs which he got deve ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
