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2016 (11) TMI 55 - CESTAT MUMBAI

2016 (11) TMI 55 - CESTAT MUMBAI - TMI - Small service provider - Eligibility for exemption under N/N.6/2005-ST - ‘Goods Transport Agency’ service - ‘Renting of Immovable Property Services’ - threshold limit - Held that: - The clause of Notification No. 6/2005-ST as amended would be applicable in as much as, the said notification exempt the Service Tax liability on the small scale service providers, if the value of clearance is up to ₹ 10,00,000/-. It is the case of the assessee that durin .....

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period 01.06.2007 to 31.03.2008 is ₹ 6,39,160/- and for the period 01.04.2008 to 30.09.2008 is ₹ 3,83,496/-. It can be seen from the above factual matrix that the appellant have not received any excess of amount of ₹ 10,00,000/- in earlier years and accordingly entitled for benefit of Notification No. 6/2005-ST - appeal allowed - decided in favor of appellant. - APPEAL NO. ST/251/11-Mum - ORDER NO. A/89497/16/STB - Dated:- 17-8-2016 - Mr. M.V. Ravindran, Member (Judicial) and .....

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ncy . During the scrutiny of records, it was noticed that the appellant had leased out premises in their shopping complex on rent basis during the period 01.06.2007 to 30.09.2008 and did not paid the Service Tax on such amount collected though they were covered under the category of Renting of Immovable Property Services . Show-cause notice was issued to appellant for demanding differential Service Tax with interest and also for imposition of penalty. The adjudicating authority after following d .....

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tion. 4. Learned Departmental Representative submits that if the value of services rendered as Goods Transport Agency service; appellant crossed threshold limit of tax liability and the demand has been correctly confirmed. 5. On consideration of the submissions made by both sides, we find that the lower authorities were in error while arriving conclusion that the appellant is required to discharge the Service Tax liability for the period in question for the entire amount of rent received by them .....

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