2018 (7) TMI 1789

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....cate for Appellant Shri Mohammad Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa After hearing both the sides we find that a demand of Service Tax of Rs. 3,25,663/- stands confirmed against the appellant under the category of 'Repair and Maintenance Service'. 2. Though the learned Advocate submits that the appellant was not providing the said services an....

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.... Even for the demand which falls within the limitation period, he submits that the benefit of Small Scale Exemption Notification No.6/2005 has to be extended and the appellant being covered under the said notification, no duty liability would arise against him. 3. After hearing the learned A.R. we find that merits in the above contention of the learned Advocated. The reasons and circumstances....