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M/s M.K. Pandey And Associates Versus Commissioner of Central Excise And Service Tax, Allahabad

2016 (2) TMI 728 - CESTAT ALLAHABAD

Levy of penalty for delayed registration - requirement to seek registration starts from crossing of turnover limit as per accrual basis or receipt basis - small service provider being chartered accountant - Notification No.6/2005-Service Tax dated 01 .....

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and the aggregate receipt in the financial year, 2005-06, is below the threshold limit - order set aside - Decided in favor of assessee. - ST Appeal No. 1708/2010 - Dated:- 8-12-2015 - Anil Choudhary, Member (J) And B. Ravichandran, Member (T) For th .....

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. Pandey & Associates, is in Appeal against Order-in-Appeal No. 90/ST/Alld/2010 dated 29.09.2010 passed by Commr. of Central Excise & Service Tax, Allahabad. 3. It is an admitted fact that the appellant is a Chartered Accountant Firm engaged .....

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aid bill was received after 31.03.2005, when exemption was granted to the assessee from the service tax upto an aggregate value of taxable services of ₹ 4.00 lakhs in a financial year under Notification No.6/2005-Service Tax dated 01.03.2005. I .....

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9.2004 to M/s CATJEE, A show-cause notice was issued stating therein that as per the provisions of Section 69 read with Rule 4 of Service Tax Rules, 1994, the appellant was required to make an application for registration with the Central Excise Depa .....

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04 and March, 2006 in due time. It further appears to Revenue that the appellant had provided taxable services and received ₹ 39,672/- towards bill raised dated 15.09.2004 to M/s CATJEE and the said bill does not contain Service Tax Registratio .....

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(Service Tax of ₹ 5951/- + Education Cess of ₹ 120/-), which they failed to deposit in the Central Excise Exchequer. 4. The appellant contested the show-cause notice stating that they follow cash system and recognize their Income on rece .....

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adjudicated observing that threshold exemption has been granted since April, 2005 and no such exemption was available when the bill was raised and accordingly, proposed tax of ₹ 6071/ was confirmed along with equal amount of penalty under Sect .....

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