2012 (9) TMI 597

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....APPELLANT(S);   SHRI S.CHAKRABORTY, A.R.(ASSTT. COMMR.) FOR THE REVENUE.   This is an Appeal filed against the Order-in-Appeal No.121/ST/2010 dated 30.11.2010 passed by the Commissioner of Central Excise (Appeal-I), Kolkata.   2. Briefly stated the facts of the case are that the Appellant was engaged in the Tyre retreading and repairing activity since 1992. The said service....

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....s. Consequently, a show cause notice was issued to the Appellant, proposing penalty which was confirmed by the adjudicating authority imposing penalty under Section 78 of the Finance Act, 1994.   3. Aggrieved, the Appellant filed an appeal before the learned Commissioner (Appeals) who upheld the Order of the Adjudicating Authority. Hence, the present Appeal.   4. The learned Consul....

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....e confusion was whether both the values were to be taken for the purpose of determination of the gross taxable value of service or only the repairing charges be considered for discharging the Service Tax. Accordingly, on the eligibility of exemption limit of four lakh allowed to small-scale service providers, they were also not clear. This has resulted in non-payment of Service Tax in time. Howeve....

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....Maintenance Service has been changed with effect from 16.06.05. The Appellant pursuant to the same, got registered on 04.08.2005. The reason for delay in payment of Service Tax, as explained by the Appellant, was due to a confusion with regard to determination of the taxable value of the services rendered by them and also on the eligibility of benefit provided to a small-scale service provider. Th....