9911796707
TMI Blog2008 (3) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... re than 4 lac the benefit of not. 6/2005 is rightly denied - appellants have not paid service tax on due date, therefore, penalty is rightly imposed - 19 of 2008-SM and 720 of 2007-SM - - - Dated:- 5-3-2008 - Mr. S.S. Kang, Vice President, Shri Krishan Garg, C.A. for the appellants, Ms. Archana P. Tiwari, Jt.CDR for the Revenue, [Order Per S.S. Kang Vice President,] - Heard both s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants also submitted that they are not liable for any penalty. 5. In the Revenue,s appeal contention is that the Commissioner (Appeals) considered the security deposit as Rs. 1 lakh whereas it is Rs. 50,000/-. Revenue's contention is also that the benefit of credit in respect of service tax paid by the appellants was wrongly allowed without mentioning the service provided. 6. I find that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service provider whose turn-over is less than Rs. 4 lakhs. As turn-over of the appellants, as per Commissioner (Appeals) order for the year in dispute, is more than 4 lakhs the benefit is rightly denied. 8. In respect of Revenue's appeal, I find that as per the evidence on record produced by the appellants security deposit is Rs. 1 lakh. Therefore, the finding that the same is Rs. 50,000/- i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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