TaxTMI 
TaxTMI 
2012 (12) TMI 541
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.... 1. The facts of the case in brief are that the appellants are providing taxable services under the Category of 'Travel Agent'. On the basis of the information gathered that the appellants were indulging in evasion of service tax, investigation has been initiated by the department and search was carried out at the above said premises and at the branch offices of the appellants situation opposite J....
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....5 he was running the business in the name of Snehal Travels from this premises; that his firm was registered with the service tax department; that he had surrendered the registration certificate in the month of June-2005; that the gross value for the year 2004-05 was less than Rs.4 lakhs and hence the service tax registration certificate was surrendered with the service tax department; that he has....
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....C.A. on behalf of the appellant submits that denial of SSI benefit is not correct since the turn over of the appellant taking both the firms owned by him in to account, was less than the prescribed limit and he has surrendered the registration Certificate in the year 2005-06 and at the time of surrendering he had stated that he is availing SSI benefit. Therefore he submits that denial of SSI benef....
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....of Rs.12,940/- with interest and penalties under Section 77 & 78 is justifiable. 4. I have considered the submissions made by the A.R. As regards SSI benefits, in view of the fact that during the previous year appellants were availing the benefit, denial of the same in the next year on the ground of non-filing of declaration is not appropriate. However, as submitted by the A.R. appellant should....