2020 (1) TMI 638

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.... Assistant Commissioner (AR) for the respondent ORDER The appellant is in appeal against the impugned order. 2. Facts if the case are that the appellant is engaged in providing Business Support Service, Business Auxiliary Service and various other services. Investigation started against the appellant on the basis of figures shown in the balance sheet. It was presumed that the whole of the....

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....bursable expenses', the appellant is entitled to deductions and confirmed the rest of the demand, and remanded the matter back to the adjudicating authority for quantification of the demand. Against the said order, the appellant is before me. 3. Learned Counsel for the appellant submits that the appellant is entitled for threshold limit exemption for the first year and is entitled to full exemp....

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....m day one. Therefore, they are not entitled to the benefit of threshold exemption for the first year and service tax is rightly demanded from them. As they have charged service tax from their clients from day one, the amount of service tax collected from the clients is required to be deposited with the department. Further, I found that the appellant is charging service tax @ 25% of the service pro....