2015 (11) TMI 607

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..... ctivities are parts of their sale promotion as the students to whom the awards have been given, they give innovative idea for marketing their products in the public. Therefore, the said activities are also the activities for sale promotion. Accordingly, the appellant is entitled to take credit on printing of calendar, greeting cards, diaries, etc. and organizing award functions which are integral part of the sale promotion. For demand of service tax under the category of renting of immovable property for the period 2007-08 to 2010-11, the total demand of 44,030/- which is the below the threshold limit and the Revenue has not produced any contrary evidence that the appellant has crossed the threshold limit. In the absence of evidence, I hold .....

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..... on these services. For demand of service tax, it is the submission of the appellant that they are falling within the SSI exemption limit and their turnover during the impugned period remained below the threshold taxable limit during the period. Therefore, the impugned orders are to be set aside. 4. On the other hand, learned AR opposed the contention of the Consultant and submits that the activity of printing of calendar, greeting cards, diaries, etc and distribution thereof are not an activity of their business but are welfare or facilities provided to the employees. To support this contention, he relied on the decision of this Tribunal in the case of CCE, Nagpur vs. Manikgarh Cement-2010 (20) STR 456 (Tri.Bom.) and Oudh Sugar Mills Ltd. .....

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..... ting of calendar, greeting cards, diaries, etc. and organizing award functions which are integral part of the sale promotion. 8. For demand of service tax under the category of renting of immovable property for the period 2007-08 to 2010-11, the total demand of ₹ 44,030/- which is the below the threshold limit and the Revenue has not produced any contrary evidence that the appellant has crossed the threshold limit. In the absence of evidence, I hold that the appellants turnover is below the threshold limit of SSI exemption. Therefore, the appellant is not liable to pay service tax on these services. In these circumstances, I do not find any merit in the impugned orders of the Commissioner (Appeals) and the same are set aside. The ap .....

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