2016 (12) TMI 395

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....r appellant Shri B. Kumar Iyer, Supdt. (AR) for respondent ORDER This appeal is directed against order-in-appeal No. AGS(12)134/2012 dated 13.01.2012. 2. Heard both sides and perused the records. 3. The issue that falls for consideration in this case is regarding the demand of service tax from appellant under the category of "Consulting Engineer" service.  It is the case of Rev....

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....r the said Notification. 4. Learned Consultant would draw our attention to the factual position and submit that for the year 2009-10 appellant had actually received Rs. 10,50,790/- out of which approximately, Rs. 78,669/- needs to be reduced as services were provided to SEZ unit.  If this calculation is taken into consideration, appellant remains within the exemption limit of Rs. 10 lakhs ....

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....y explained to the phrase "aggregate value not exceeding Rs. 10 lakhs" reads as under:- " (B) aggregate value not exceeding four lakh rupees" means the sum total of first consecutive payments received during a financial year towards the gross amount, as prescribed under section 67 of the said Finance Act, charged by the service provider towards taxable services till the aggregate amount of such....

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....s value for the services rendered to SEZ units.  This value of Rs. 78,669/- has been rendered to SEZ unit is undisputed.  In our view  for the year ended 2009-10 appellant has not exceeded the threshold limit of Rs. 10 lakhs as prescribed under Notification No.6/2005-ST as amended by Notification 8/2008-ST.  In view of this the demand raised for the year 2009-10 are unsustainab....