2014 (3) TMI 231

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....the case are that during the course of an audit of the financial records of the appellant it was observed that appellant had received service tax commission of Rs.7,06,700/- for the year 2006-07 and Rs.6,58,100/- for the financial year 2007-08. A show cause notice dt. 09.06.2010 was issued to the appellant as to why the demand of Rs.2,34,983/- should not be recovered from the appellant regarding service tax on the commission received by the appellant. 3. The first appellate authority confirmed the order passed by the adjudicating authority by denying the benefit of small scale exemption under Notification No.6/2005-ST dt. 01.03.2005 on the grounds that appellant has not fulfilled the conditions contained in para 2 of the exemption notifi....

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....st appellate authority. 6. Heard both sides and perused the case records. 7. So far as levibility of service tax on the commission received by the appellant under Business Auxiliary Services (BAS) is concerned appellant has admitted that the service tax was leviable during the relevant period. However, it was argued that the benefit of value based exemption Notification No.6/2005-ST dt. 03.01.2005 was admissible to the appellant during the year 2006-07 and the differential service tax for the services provided in excess of Rs.4 lakhs, provided during the financial year 2006-07 has already been paid by the appellant. The exemption limit of Rs.4 lakh was enhanced to Rs.8 lakhs w.e.f. 01.04.2007 vide Notification No. 4/2007 dt. 01.03.200....