2011 (1) TMI 1486

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (Per: HONOURABLE MS. JUSTICE HARSHA DEVANI) 1. In this appeal under Section 35G of the Central Excise Act, 1944, the Commissioner of Service Tax, Ahmedabad has challenged the order dated 11th August, 2009 made by the Customs, Excise and Service Tax Appellate Tribunal West Zonal Bench, Ahmedabad, (the Tribunal) proposing the following question:- "Where the Tribunal was right in hold....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....issuance of show cause notice, which culminated into an order made by the adjudicating authority demanding service tax along with interest and penalties. Being aggrieved, the assessee went in appeal to the Commissioner (Appeals) who allowed the appeal. The revenue carried the matter in appeal before the Tribunal, which came to be dismissed. 3. Mr. Darshan Parikh, learned senior standing counsel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Rs. 4,00,000/- and held that the assessee was eligible to get exemption under the said notification and allowed the appeal with consequential relief. 5. As can be seen from the impugned order of the Tribunal, before the Tribunal it was contended on behalf of the revenue that since the plea as regards availability of the above notification was not taken before the original adjudicating authorit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Service Tax dated 1st March, 2005 exempts taxable services of aggregate value not exceeding four lakh rupees in any financial year from the whole of the service tax leviable thereon under section 66 of the Finance Act. In the present case, admittedly the aggregate value of taxable services in the whole of the financial year is below Rs. 4,00,000/-. In the circumstances, no infirmity can be found i....