2009 (7) TMI 39

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.... the Respondent. [Order Per D. N. Panda Judicial Member]. - Ld. Counsel Shri Hemant Bajaj submits that the appellant has made out a case before the authority below that there was no realization of the fees of Rs.89,485/-in respect of coaching imparted by the Appellant. This is evidence from page 32 of the appeal folder. He submits that appropriate service tax amount relating to unrealized fees wa....

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....e value of the taxable service not being exceeded Rupees four lakhs in a year i.e. relating to the impugned period, the appellant is entitled to the benefit of Notification No.6/05-ST dt.1.3.05 issued in favour of small tax payers. But the authorities without examining the averments of the appellant as made above made the appellant in eligible to the exemption granted by the Notification above. Th....

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....authority below should only test whether the amount of Rs.89,485/- was recovered by the appellant towards the fees. So also, the authority is required to verify whether service tax of Rs.16,218/- was refunded by the appellant in respect of the refunds of the fees made to the candidates. Once the authority is satisfied on these two counts, there is no scope to levy tax on the appellant because the ....