TMI Blog2018 (9) TMI 1372X X X X Extracts X X X X X X X X Extracts X X X X ..... of service tax under composition scheme was @ 2.06% adv. of the consideration received by the service provider. Held that:- The matter is remanded back to the Original Authority to examine whether during the year 2007-08 the rate of service tax was @ 2.06% under composition scheme and if so re-calculate the service tax payable by the appellant for the year 2007-08 - penalties are set aside as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, by the said order appellant is before this Tribunal. Learned Counsel submits that the rate of duty for composition scheme taken into consideration for the year 2007-08 while arriving at the decision by learned Commissioner (Appeals) was 4.12% adv. whereas during the year 2007-08 the rate of service tax under composition scheme was @ 2.06% adv. of the consideration received by the service provid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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