2009 (7) TMI 39

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.... Departmental Representative (DR) for 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 ta....

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.... net receipt of fees of Rs.3,63,179/-. The 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 exempt....

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....n is satisfied by the said appellant. But the 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 s....