TMI Blog2014 (10) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... on 6/2005-ST, as amended, the turnover of the taxable service, whether exempted or otherwise, have to be taken into account. If this is done, it seen that the appellant had crossed the exemption limit of ₹ 8/10 lakhs as the case may be. In these circumstances, the finding of the lower appellate authority cannot be faulted. However, considering the fact that the appellant is an APMC rendering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals), Aurangabad. 2. Vide the impugned order, the lower appellate authority has confirmed a service tax demand of ₹ 2,82,090/- against the appellant M/s. Shrigonda Krushi Utpanna Bazar Samiti along with interest thereon and also imposing a penalty of ₹ 5,000/- by setting aside the order of the adjudicating authority dated 03/05/2013. Aggrieved of the same the appellant is before us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... much as the service related to agriculture. However, as regards the renting of immovable property service is concerned, no such exemption is available. However, the adjudicating authority wrongly held that the appellant would not be liable to any service tax liability inasmuch as turnover of the taxable service, renting of immovable property service', is below the SSI exemption limit of ͅ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order is sustainable in law and he pleads for putting the appellant to terms. 5. We have carefully considered the submissions made by both the sides. There is merit in the contention of the Revenue that, for computing the eligibility to the exemption under Notification 6/2005-ST, as amended, the turnover of the taxable service, whether exempted or otherwise, have to be taken into acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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