TMI Blog2012 (3) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudication order was passed ex-parte and applicants are entitled for small scale exemption Notification No.9/2004-ST dated 9.7.2004 which was not considered while confirming the demand - Held that :- in view of the fact that the benefit of small scale exemption notification was not considered at the time of confirming the demands, the applicants are directed to pre-deposit Rs.1 lakh for hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,819/-, interest and penalties. Four show cause notices were issued to the applicants for demand of service tax on the ground that the applicants provided rent-a-cab operator service during the period April 2002 to July 2008 to M/s IFFCO. 3. The adjudicating authority under four orders confirmed the demand with interest and imposed penalties. The appellants filed appeals before Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und that the applicants are small operator and the direction to deposit the amount would cause undue hardship to them. 5. The contention of Revenue is that the applicants had not claimed the benefit of small scale exemption notification before the adjudicating authority. The applicants provided taxable service and this fact was not disclosed to the Revenue. It is only from the records of M/s I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeared before the adjudicating authority and the benefit of small scale exemption notification is not taken into consideration while confirming the demands, the matter is remanded to the adjudicating authority after setting aside the impugned orders to pass a fresh order after affording an opportunity of hearing to the appellants. The appeals are disposed of by way of remand. 8. The applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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