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TMI Blog2016 (2) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 - Held that:- receipts for the purposes of Notification, have to be taken as aggregate value of payment receipts consecutively in any financial year. In view of this admitted fact that there is no receipt during the financial year 2004-2005 and the aggregate receipt in the financial year, 2005-06, is below the threshold limit - order set aside - Decided in favor of assessee. - ST Appeal No. 170 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 836/-). It is further case of the appellant that the payment for the said bill was received after 31.03.2005, when exemption was granted to the assessee from the service tax upto an aggregate value of taxable services of ₹ 4.00 lakhs in a financial year under Notification No.6/2005-Service Tax dated 01.03.2005. It is further case of the appellant that their total receipt during the year 2005 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 39,672/- towards bill raised dated 15.09.2004 to M/s CATJEE and the said bill does not contain Service Tax Registration Number, which is essential requirement under the provisions of sub-rule (1) of Rule 4A of the Service Tax Rules. Thus, it appears that the appellant received ₹ 59,508/- (Rs.19,836/- + ₹ 39,672/-) including service tax of ₹ 6,071/- (Service Tax of ₹ 5951/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aggrieved, the Appellant preferred an Appeal before the ld.Commissioner (Appeals), who has pleased to reject the Appeal upholding the findings of the Order-in-Original dt. 21.12.2009. 5. Being aggrieved, the Appellant is before this Tribunal on the ground that during the financial year, 2004-05, they had no taxable receipts and they had receipts only in the financial year, 2005-06, which are un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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