2017 (11) TMI 418

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.... by the Commissioner(Appeals) under the Notification No.6/05-ST dated 1-3-2005, 04/07-ST dated 1-3-2007 and 08/2008-ST dated 1-3-2008. 2. None appeared on behalf of the appellant, however we considered the grounds of appeal wherein appellant has given year wise value and claimed that Ld. Commissioner(Appeals) has not allowed the benefit of threshold exemption limit. The said chart is reproduced below: Year Amount received Service tax Ex-tax amount Tax liability 2006-2007 2,14,961.00 --- Not disputed --- 2007-2008 8,06,224.00 604.00 7,17,536.00 -- 2008-2009 15,05,984.00 1,65,663.00 5,05,984.00(i.e. 15,05,984.00-10,00,00.00) On Rs. 5,05,984.00(i.e. 15,05,984.00-10,00,00.00) @ 12.36%= Rs. 55,660.00 2009-2010 9,65,908.00 ....

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.... lakh vide Notification no. 08/2008 dated 01.03.2008. The other monetary condition of the said notifications is that the aggregate value of taxable services rendered by a provider of taxable service from one or more premises, does not exceed rupees four lakhs in the preceding financial year From the show cause notice I find that during 2007-08 the aggregate value of services received by the appellant was Rs. 8,06,224/- and during 2008-09 it was Rs. 15,05,984/-. To ascertain the eligibility of the appellant for exemption under the said Notification during the year 2007-08 to verify their aggregate value of taxable services in the preceding financial year, their Balance Sheet for the year 2006-07 was called for vide this office letter dat....