TaxTMI 
TaxTMI 
2015 (11) TMI 1184
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....had charged service tax in its invoices. Preventive Team visited the appellants site in January, 2008 and on being so advised by the Preventive Team that the services rendered by the appellant are liable to service tax, the appellant started raising the demand towards service tax on its clients from April, 2008. It was the contention of the appellant that it had not charged nor collected nor paid for the lack of awareness on its part. The appellant have studied upto class III in Telgu medium. The appellant had deposited the service tax as admitted by him before issue of the show-cause notice. A show-cause notice dated 21.04.2010 was issued alleging that the appellant have been providing services chargeable to service tax, such services are....
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....nd he had started his business since April, 2006 under the name and style of "Shree Dhavir Construction". He has no manner of concern with the proprietorship concern of his son namely Balaji Construction the proprietor of which is Balraj Malayya Besta. It was further urged that the appellant had paid the service tax as admitted before issue of the show-cause notice, and as such the whole adjudication proceedings are vitiated. It was also urged that the appellant is not liable for the service provided by Balaji Construction. Further no penalty is leviable as there was no deliberate default or contumacious conduct, as the appellant is not educated and was not aware of the provisions of service tax. Further urged that the show-cause notice is ....
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....ietor of "Balaji Construction" along with the PAN number. But without making further inquiry the same was rejected. Further the Revenue has relied upon the statement of an uneducated person, who is not aware of the provisions of law and does not understand the impact of the statements he had given. In such circumstances, I hold that the clubbing of service provided by Balaji Construction (Prop. Balraj Malayyapa Besta) is vitiated and the same is set aside. The next ground urged is that threshold exemption have not been allowed to the appellant, as the appellant is a small contractor. So far this issue is concerned the matter is remanded back to the adjudicating authority to examine the allowability of the threshold limit as provided under t....