https://www.taxtmi.com/caselaws?id=4524 Contemporaneous statements and the assessee's own admission supported the finding that M.S.O. operations had commenced during the relevant period, so the related addition to assessable value was sustained. Exemption under Notification No. 6/2005 was unavailable because the turnover exceeded the prescribed limit, and the threshold condition for relief was not met. The security deposit figure was found to be Rs. 1 lakh on the evidence, making the contrary figure unsupported. Credit of service tax paid was allowed on proof of payment, while penalty for failure to pay by the due date was sustained. en-us Wed, 05 Mar 2008 00:00:00 +0530 Sat, 12 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4524 Contemporaneous statements and the assessee's own admission supported the finding that M.S.O. operations had commenced during the relevant period, so the related addition to assessable value was sustained. Exemption under Notification No. 6/2005 was unavailable because the turnover exceeded the prescribed limit, and the threshold condition for relief was not met. The security deposit figure was found to be Rs. 1 lakh on the evidence, making the contrary figure unsupported. Credit of service tax paid was allowed on proof of payment, while penalty for failure to pay by the due date was sustained. Case-Laws Service Tax Wed, 05 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4524