2015 (11) TMI 607

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....pondent : Shri G.R.Singh, AR ORDER PER: ASHOK JINDAL The appellant is in appeals against the impugned orders denying credit of service tax paid on various services i.e. on printing of calendar, greeting cards, diaries and for organizing award function for students and booklets for contest and water harvesting systems during the period April, 2007 to March, 2011 and non payment of service ....

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....alling within the SSI exemption limit and their turnover during the impugned period remained below the threshold taxable limit during the period. Therefore, the impugned orders are to be set aside. 4. On the other hand, learned AR opposed the contention of the Consultant and submits that the activity of printing of calendar, greeting cards, diaries, etc and distribution thereof are not an activ....

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....calendar, greeting cards, diaries, etc and organization award functions or not (b) whether the appellant is liable to pay service tax under the category of renting of immovable property having turnover of less than the threshold limit of SSI exemption or not. 7. For availing credit on printing of calendar, greeting cards, diaries, etc., the appellant used these services for advertisement purpos....