2018 (9) TMI 178

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....ent: S.N. Gohil (A.R.) ORDER Per: Ramesh Nair This issue on the merits involved in the present case is taxability under Man Power Recruitment and Supply Agency Service during the period 2005 to 2006. 2. None appeared on behalf of the appellant, however on perusal of record. We find that the appellant is not disputing about the taxability of service. However, they made submission that t....

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....ant submitted that they have surrendered the registration, as they were not intending to cross the exemption limit of Rs. 4 Lakhs. We do not agree with this plea of the appellant for the reason that it is appellant who should aware of their taxable value crossing the exemption limit and they should have come forward for the registration. Therefore, in view of fact that initially taken registration....