2014 (9) TMI 304

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....GEMENT Per: P R Chandrasekharan The appeal and stay petition are directed against Order-in-Appeal No. AV(5-6)296, 37/2014 dated 8.1.2014 passed by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Aurangabad. 2. Vide the impugned order, the learned appellate authority has confirmed a service tax demand of Rs. 1,02,762/- along with interest thereon and also imposed penal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... value were taken into account, the turnover of the appellant during the preceding financial year did not exceed Rs. 10 lakhs. Therefore, during the impugned period, the appellant was eligible for the small scale exemption. This aspect has been completely overlooked by the lower authorities. The learned counsel also relies on the Tribunal's decision in the case of Surinder Kumar Mittal vs. CCE....