2014 (12) TMI 789

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.... the Respondent: Mr. R. Gurunathan, A.R. JUDGEMENT Per B.S.V. MURTHY; In this case, service tax has been demanded from the appellant for the period from April 2008 to September 2009 by issue of show-cause notice dated 04.3.2010 culminating in confirmation of demand and imposition of penalty. The demand for the year 2008-09 is for Rs. 1,89,898/- and Rs. 51,899/- for the period from 1.4.200....

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....nfirmed. Service tax has been demanded on the entire amount of consideration received amounting to Rs. 10,96,440/- in the year 2008-09. Learned counsel submitted that clearance during the preceding Financial Year has not exceeded Rs. 10 lakhs whereas the Commissioner has interpreted the Notification wrongly and taken a view that since the appellant has exceeded the limit of Rs. 8 lakhs, the appell....

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.... the excess amount of Rs. 96,440/-, learned counsel has no objection to discharge the duty liability. Accordingly, we determine the liability as Rs. 8,303/- + interest on the above amount. In the year 2009-10, the appellant has discharged the entire amount of service tax with interest. Having regard to the facts and circumstances of the case which involved interpretation of notification and approa....