2019 (11) TMI 838

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....ENT [Judgment of this Court was delivered by T.S.SIVAGNANAM, J.] Heard Mr.S.Gurumoorthy, learned counsel appearing for the appellant and Mr.N.Visvanathan, learned counsel appearing for the the respondent. 2.This appeal has been filed by the Revenue challenging the order passed by the Customs Excise and Service Tax Appellate Tribunal, Southern Zonal Bench, Chennai, in Final Order No.40081/....

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....-assessee is a small time entrepreneur is legal and proper especially when the small scale service provider Notification No.6/2005-ST dated 01.03.2005 prescribes the limit of value of clearances to the extent of Rs. 4 lakhs for 2005-06, Rs. 8 lakhs for 2006-07 & Rs. 10 lakhs from 2007-08 & 2008-09 as against the actual turnover of the Respondent-assessee of Rs. 38,30,487/- for 2005-06, Rs. 48,96,9....