2018 (7) TMI 1062

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....ripathi (AC) AR for Respondent ORDER Per: Anil G. Shakkarwar Present appeal is directed against Order-in-Appeal No. 289/ST/Alld/2017 dated 30.10.2017 passed by Commissioner (Appeals) CGST & Central Excise Appeal Commissionerate, Allahabad. 2. Brief facts of the case are that the appellant were providing vehicle to M/s UPSRTC. It came to the knowledge of the Revenue that appellant had n....

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....exemption and confirmed the demand and imposed equal penalty. Aggrieved by the said order appellant preferred appeal before Commissioner (Appeals). Learned Commissioner (Appeals) decided the appeal through impugned Order-in-Appeal. Learned Commissioner (Appeals) reduced the tax liability of appellant to Rs. 95,844/- by allowing small scale exemption for the year 2008-09 and denying the same for th....

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....vered by small scale exemption and, therefore, the Order-in-Appeal will not be sustainable. 4. Heard the learned AR for Revenue who has relied on the impugned Order-in-Appeal. 5. Having considered the rival contentions and on perusal of records, I find that the issue is covered by precedent decision of this Tribunal as stated through Final Order No. 71841/2017 dated 01.12.2017. For appreciat....

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....from the record that after excluding 60% consideration the aggregate value of clearance for the years 2007-08, 2008-09 and 2009-10 in the present case is within the permissible limit for the exemption under the said Notification No.6/2005-ST dated 01.03.2005 which exempts taxable service from whole of service tax leviable under Section 66 of the Finance Act, 1994. We, therefore, hold that the impu....