TMI Blog2017 (1) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... r the year 2005-2006, the appellant is liable for payment of service tax for the consideration received for supplying manpower after 16/06/2005. Benefit of N/N. 6/2005-ST dated 01/03/2005 which exempts taxable services of aggregate value not exceeding ₹ 4 lakhs in a financial year from service tax - Held that: - Having gone through the notification, we find the appellant is eligible for the benefit of the notification and would be liable for payment only for any amount of taxable service rendered over and above the same. Appeal allowed - decided partly in favor of appellant. - 661 of 2012 - ST/A/55798/2016-CU-[DB] - Dated:- 29-11-2016 - Shri S.K. Mohanty, Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pply of manpower also within its purview. According the demand for the period 2004-2005 is not sustainable. They have further submitted that the service tax demand for the year 2005-2006 falls within the small scale exemption of ₹ 4 lakhs available for the initial value of taxable services. They have further submitted that the tax liability for the period 2006-2007 works out to ₹ 79,124/- which has already been paid by them by way of pre-deposit for hearing the appeal. The liability for 2006-2007 is admitted by them and not challenged. 4. Learned DR reiterates the finding of the authority below, however, he fairly admits that the definition has undergone change, as claimed by the appellant, w.e.f. 16/06/2005. The learned Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant. They have also made pre-deposit to the extent of ₹ 80,000/- as a consideration for hearing of their present appeal before the Tribunal. We hereby confirm the admitted liability for the year 2006-2007. The appellant will also be liable for payment of interest for the delayed payment of service tax. However, in the facts and circumstances of the case, we set aside the penalties imposed by the authorities below using the discretion available under Section 80 of the Finance Act, 1994. The original Adjudicating Authority is directed to verify the calculations of the taxable service claimed by the appellant and paid by them. Any differential service tax arising from such verification will be liable to be paid by the appellant. 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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