9911796707
TMI Blog2019 (10) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... uced on 01/07/2012. The appellant has not been able to show that services provided by them to M/s Gati Ltd. fall either under the negative list or were exempted in terms of the Mega Notification No.25/2012. As such, we find ourselves in agreement with the findings of the lower authorities. The lower authorities while confirming the demand have not extended the benefit of small scale exemption p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accordingly set aside. Appeal allowed in part and part matter on remand. - Service Tax Appeal No.70108 of 2017-Division Bench - FINAL ORDER NO. - 71390/2019 - Dated:- 11-7-2019 - HON BLE SMT. ARCHANA WADHWA, MEMBER (JUDICIAL) AND HON BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Amit Kumar Prasad, Advocate for the Appellant Shri Rajeev Ranjan, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of services to M/s Gati Ltd. and fully covered by definition of service provided under Section 65B(44) of the Act. The said activity is neither covered under the negative list provided in terms of Section 66D of the Act nor under any exemption Notification. Lower Authorities have also taken into consideration the earlier order of the Tribunal and have observed that inasmuch as the same was for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Gati Ltd. was to the extent of around ₹ 7 lakhs. The lower authorities while confirming the demand have not extended the benefit of small scale exemption provided by Notification No.33/2012-ST. As such, for the said purpose, we deem it fit to set aside the impugned order and remand the matter to Original Adjudicating Authority for re-quantification of demand, if any, after allowing thresho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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