2014 (12) TMI 614

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....ondent : Shri Ranjan Khanna, DR JUDGEMENT PER: R.K. Singh The appellant filed appeal against Order-in-appeal No. 215/RDN/ST/JPR-II/2012 dated 27.12.2012 which partially upheld the Order-in-Original No. 888/ST/2009-10 dated 24.09.2010 passed by the Deputy Commissioner Central Excise Indore in as much as it upheld the demand of Service Tax of Rs. 61,847/- as against Rs. 69,360/- confirmed v....

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....nsformer Repairing Contract with RSEB was a repair contract and so the service rendered there-under was not taxable under Finance Act, 1994. Thereafter, the appellant contended, they became eligible for small scale exemption under Notification 6/2005-ST with effect from 16.06.2005.  Further the difference between the figures shown in the ledger and in the ST-3 returns occurred because in the ....

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....etails, I am of the view that out of service tax liability of Rs. 5,51,324/- it paid Rs. 4,81,964/- only.  So, I pass the following order after giving benefit of Notification No. 6/2005-ST dated 1.3.2005.  Since interpretation of law is involved so I opt section 80 of Finance Act, 1994 and pass the order accordingly. 6. As may be observed, the adjudicating authority has clearly stated....