TMI Blog2014 (5) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... and the benefit of Notification No. 6/2005-S.T., dated 1-3-2005 is to be extended. The Revenue authorities may verify whether tax amount, interest and penalty are discharged fully. If not, the same may be recovered after giving an opportunity to the appellant to place on records the documents evidencing such payment. It is made clear that the appellants will be eligible for paying 25% of tax due a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not services in relation to supply of man power. The appellants were not recruiting any persons to be placed on the establishment of Rajasthan Public Service Commission. Therefore, for the period prior to 15-6-2005, demand is not sustainable. 3. Further the Counsel submits that prior to 1-5-2006, services rendered by a commercial concern only was taxable under Section 65(105)(k). The words c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services rendered by appellant was only to the extent of Rs. 6,30,515/-. After providing exemption for the first Rs. 4 lakhs, balance taxable value of services was only Rs. 2,30,530/-. So the plea is that tax should be demanded only on such amount. 5. Further the Counsel submits that the value realized has to be considered as cum tax value because the appellant was not able to negotiate and rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30-9-2006 and the benefit of Notification No. 6/2005-S.T., dated 1-3-2005 is to be extended. The Revenue authorities may verify whether tax amount, interest and penalty are discharged fully. If not, the same may be recovered after giving an opportunity to the appellant to place on records the documents evidencing such payment. It is made clear that the appellants will be eligible for paying 25% o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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