TMI Blog2017 (8) TMI 1470X X X X Extracts X X X X X X X X Extracts X X X X ..... was held to be not applicable. Penalty - Held that:- Inasmuch as there were number of identical matters pending before the Tribunal, there was confusion in the field and law was not clear, no malafide can be attributed to the appellants so as to invoke penal action against them. Appeal allowed - decided in favor of appellant. - Appeal No.ST/60362,60557/2013 (DB) - FINAL ORDER NO. 61671-6167 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of Charanjeet Singh Khanuja vs. CST reported in 2015-TIOL-1205-CESTAT-DEL. It stands held that such services are classifiable under the business auxiliary services and liable to service tax. 4. Learned Advocate submits that the service tax along with interest stands paid by them. He is not disputing the confirmation of the service tax along with interest. He submits that they are challen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this stage, learned Advocate submits that total clearance in the case of Smt.Jaspreet Kaur is less than ₹ 10 lakh and as such she is entitled for SSI exemption under Notification No.6/05 dt.1.3.2005. Such fact is required to be examined and verified by the original adjudicating authority and her tax liability is required to quantified, if any, for which the matter is being remanded. 7. B ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
