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2017 (1) TMI 1394 - AT - Service TaxSSI exemption - N/N. 06/05-ST dated 1.3.2005, as amended - case of appellant is that the Commissioner (Appeals) did not consider their request for threshold exemption available to small scale service providers - Held that: - One of the conditions of notification is that aggregate value of taxable services rendered by the provider of taxable service does not exceed to ₹ 10 lakhs in the preceding financial year - As recorded in the impugned order, the value of the taxable service rendered by the appellant for the preceding financial year 2009-2010 exceeded to ₹ 10 lakhs. As such, there is no merit in the claim of the appellant for the exemption under the said notification. The impugned order set aside the demand for longer period on the ground that there was an earlier proceeding against the appellant on the same dispute. In such situation, the penalty imposed u/s 78, which is with reference to fraud, collusion, suppression of facts, etc. is not tenable. Demand of tax upheld - penalty set aside - decided partly in favor of appellant.
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