https://www.taxtmi.com/caselaws?id=254446 An amended service tax small scale exemption notification governed entitlement where the revised turnover limit was substituted from eight lakh rupees to ten lakh rupees, and the assessee's preceding-year turnover did not exceed that enhanced threshold. The demand therefore survived only to the extent of the tax admittedly payable by the assessee, with interest. Penalty was not warranted because the dispute arose from a bona fide interpretative issue concerning the exemption notification and the assessee had already discharged tax on the balance amount. The balance demand and penalty were set aside, and the appeal was allowed in part. en-us Thu, 21 Aug 2014 00:00:00 +0530 Mon, 22 Dec 2014 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254446 An amended service tax small scale exemption notification governed entitlement where the revised turnover limit was substituted from eight lakh rupees to ten lakh rupees, and the assessee's preceding-year turnover did not exceed that enhanced threshold. The demand therefore survived only to the extent of the tax admittedly payable by the assessee, with interest. Penalty was not warranted because the dispute arose from a bona fide interpretative issue concerning the exemption notification and the assessee had already discharged tax on the balance amount. The balance demand and penalty were set aside, and the appeal was allowed in part. Case-Laws Service Tax Thu, 21 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254446