TaxTMI 
TaxTMI 
2018 (12) TMI 874
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....xcise Act, 1944 (as made applicable to service tax vide Section 84 of Finance Act, 1994). The said claim was in relation to the legal consultancy service as the appellant under reverse charge mechanism had wrongly deposited being unaware of the exemption on the ground that taxable turnover of the appellant company was below Rs. 10 lakhs during the aforesaid period. While adjudicating the said SCN the Deputy Commissioner, Jaipur vide the Order No. 149 dated 26.02.2016 sanctioned the said refund observing that the appellant has fulfilled all the conditions of Notification No. 25/2012-ST dated 20.01.2012. Commissioner Central Excise, Jaipur vide Order in review No. 04/2016 dated 07.06.2016 formed an opinion that Deputy Commissioner has erred i....
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.... the turnover which is alleged to be wrong on the face of the record. The appellant has relied upon the decision of Supreme Court in the case New Delhi Bench Stainless Steel 2014 (307) E.L.T. 2014 to impress upon that turnover shall only include the activities in which the respondent is dealing in. In that case, the sale proceeds of steel scrap were denied to be included in the term turnover of the unit which was manufacturing and selling steel utensils. Alleging the Order under challenge as being passed in ignorance of relevant facts and wrong interpretation of definition turnover, the Order is prayed to be set aside. Appeal is prayed to be allowed. 4. While rebutting these arguments, Ld. DR has justified the Order. It is submitted that....
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....ism on the legal services opining that same was not payable in view of Notification No. 25 dated 20.01.2012. For adjudication of this issue, it is foremost, required to look into the impugned Notification which reads as follows: "6. Services provided by - a) An arbitral tribunal to - (i) Any person other than a business entity; or (ii) A business entity with a turnover up to rupees ten lakh in the preceding financial year; b) An individual as an advocate or a partnership firm of advocates by way of legal services to, - (i) An advocate or partnership firm of advocates providing legal services; (ii) Any person other than a business entity; or (iii) A business entity with a turn....
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....equally the settled law that the terms which have not been defined in a statute, the common and the general meaning thereof shall be attributed. 7. Coming to the dictionary meaning of turnover, various dictionaries define the same as follows:- (a) Oxford Dictionary - the amount of money taken by a business in a particular period. (b) Cambridge English Dictionary - the amount of business that a Company does in a period of time. Thus, the sales turnover is the Company's total revenue both the invoice, cash payments and other revenues which represents the value of goods and services provided to the customers during a specified time period. Once this is the situation irrespective of business entity is involved into several other tra....