TMI Blog2019 (8) TMI 1303X X X X Extracts X X X X X X X X Extracts X X X X ..... limits as per the notification aforesaid and therefore in view of the peculiar facts of the case, a lenient view can be taken - Since the learned Counsel has confined her arguments only limited to imposition of penalty under Section 70 ibid r/w Rule 7C ibid, therefore I am not going into other aspects of the matter. Penalty set aside - demand with interest upheld - appeal allowed in part. - S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued to the Appellant on the ground that during the period January, 2012 to June, 2012 they provided security services to M/s Rudra Realtors but failed to pay the service tax amounting to ₹ 3030/- on the invoice amount of ₹ 24,516/-. It is the case of the Appellants that they never received the copy of the show cause notice and therefore they were not aware about the proceedings and d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period in dispute as per show cause notice was from January, 2012 to June, 2012 but the orders passed by the authorities below covered the period from January, 2012 to March 2016 which is much beyond the period covered under the show cause notice and therefore the orders passed by the authorities below are liable to be set aside on this ground alone. 3. I have heard learned Counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at during the relevant period i.e. January, 2012 to June, 2012 the Appellants were covered by exemption granted vide Notification No. 8/2008, dated 01/03/2008 since the receipts/turnover of the Appellants were much below the exemption limit of ₹ 10 lakhs and they were under the bona fide belief that they were not required to file the Service Tax Returns. In support of her submission, the lea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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