TMI Blog2022 (3) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant. - Service Tax Appeal No. 51164 of 2020-SM - FINAL ORDER NO.50222/2022 - Dated:- 8-3-2022 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Tej Narayan Saini, Advocate for the appellant Shri Mahesh Bhardwaj, Authorised Representative for the respondent ORDER The appellant is engaged in providing taxable services and registered with the Department. As per information received from the Income Tax Department relating to financial year 2012-13, it appeared that they have provided taxable services valued at ₹ 14,70,221/- but they have not paid the service tax amounting to ₹ 1,81,719/-. The appellant was asked by the Department vide letter dated 13.04.2018 to submit documents like income tax return, balan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e full amount of ₹ 14,70,221/- received during financial year 2012-13, by virtue of benefit of Notification No.33/2012-ST which provides benefit of threshold exemption. Since their turnover was below ₹ 10 lakhs during the financial year 2011-2012. Therefore, they are eligible for SSI exemption for the first ₹ 10 lakhs as per the said notification. It was further urged that they are entitled to pay tax on receipt basis under Rule 6(1) of Service Tax Rules. It is also urged that during the relevant period the total receipt as reflected in the bank account is ₹ 58,446/- and hence they are entitled to benefit of threshold exemption, as they are liable to pay tax only on receipt basis. It was further urged that they are e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receipt basis as per provisions of Rule 6(1) of third proviso, which reads as follows:- PROVIDED ALSO that in case of such individuals, partnership firms and one person companies whose aggregate value of taxable services provided from one or more premises is fifty lakh rupees or less in the previous financial year, the service provider shall have the option to pay tax on taxable services provided or agreed to be provided by him up to a total of rupees fifty lakhs in the current financial year, by the dates specified in this sub-rule with respect to the month or quarter, as the case may be, in which payment is received. 5. Having considered the rival contentions, I find that the appellant is entitled to pay service tax on receipt ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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