2016 (11) TMI 55

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....hi, Advocate, for Appellant Shri A.B. Kulgod, Assistant Commissioner (A.R.), for Respondent Per: M.V. Ravindran:                 This appeal is filed by the appellant against Order-in-Appeal No. SR/205-206/NGP/2011 dated 18.01.2011 passed by the Commissioner of Customs & Central Excise (Appeals), Nagpur. 2. The ....

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.... contention raised by the appellant and rejected their appeal. 3. Learned Counsel would draw our attention to the facts of the case. He would submit that the lower authorities have erred in not extending the benefit of Notification No. 6/2005-ST as amended in respect of exemption up to Rs. 10,00,000/-. He would draw our attention to said notification. 4. Learned Departmental Representative s....

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....aid notification exempt the Service Tax liability on the small scale service providers, if the value of clearance is up to Rs. 10,00,000/-. It is the case of the assessee that during the relevant period, they received amount raised, it was the first year of renting out of the premises. We find that the notification in Clause 3 and explanation to clause 3 clearly indicates that aggregate value woul....