9911796707
TMI Blog2024 (3) TMI 1280X X X X Extracts X X X X X X X X Extracts X X X X ..... d on various dates in the year 2004-05 - the submission of the Appellant is agreed upon, that the amount of Rs.14,78,589/- was not received on 10.05.2008, but on various dates in the year 2004-05. Hence, the Notice issued on 30.09.2011 demanding service tax on these amounts received in 2004-05 is barred by limitation. Accordingly, the demand confirmed on this amount is set aside. It is observed that the amount of Rs.1,27,505/- and Rs. 2,05,234/-, totally amounting to Rs. 3,32,739/-, was received by the Appellant in the Financial Year 2006-07 and the amount of Rs.3,49,639/- was received in the Financial Year 2007-08. In both the Financial years 2006-07 and 2007-08, their turnover was below the threshold limit of Rs.10 lakhs. Accordingly, no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de Order-in Original dated 25.10.2013, wherein the service tax demanded in the Notice was confirmed along with interest and equal amount of tax as penalty. He also imposed penalty under Section 77 of the Finance Act, 1994. On appeal, the Ld. Commissioner (Appeals) upheld the demands of service tax along with interest and penalties confirmed in the Order-in-Original. Aggrieved against the impugned order, the Appellant has filed this appeal. 3. The Appellant submitted the break-up of the figure of Rs.21,60,967/- for which the demand of service tax has been raised in the Notice, as below: - Sl. No. Work in brief Date of payment received Amount received Tax payable as computed in the SCN i. Construction of boundary and main gate at the sub-stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. 5. Heard both sides and perused the appeal documents. 6. We observe that the impugned order has confirmed the demand of service tax of Rs.78,341/- on the amount of Rs.21,60,967/- received by the Appellant from PGCIL. Out of this Rs.14,78,589/- was shown to have been received by the Appellant on 10.05.2008, but the Appellant submitted that this amount has been received on various dates in the year 2004-05. They also submitted the various dates on which the amounts have been received and given a break-up of all the receipts, which is submitted below : Sl. No. Period Date of receipt of payment Amount received Remarks if covered in the SCN i. 2004-05 23.09.04 356443 Wrongly treated in the SCN at page 28 as the payment received on 10.05.2008, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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