2024 (2) TMI 878

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....ner (Appeals) that no one had appeared before the Commissioner (Appeals) also, as a result of which the Commissioner (Appeals) proceeded to decide the appeal on merits. 2. Ms. Jaya Kumari, learned authorized representative appearing for the Department has appeared on behalf of the respondent and has made submissions. Learned authorized representative has submitted that there is no error in the order passed by the Commissioner (Appeals). 3. A perusal of the appeal memo indicates that the appellant worked as a collection agent for ICICI Bank which engaged itself in the business of advancing loan and in the case of default, the right to re- possess the vehicles. The ICICI Bank, therefore, required specialized services of agencies to coll....

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....d exemption, I find that from the facts of the case recorded in the body of the impugned order itself, it is evident that total receipt in the Financial Year 2009-10 was Rs.4,55,145/- and in the Year 2012-13, it was Rs.4,01,725/- which is within the prescribed threshold limit during the relevant period. Keeping in view the said receipts, I find that the appellant was entitled for threshold exemption upto the taxable value of Rs.10 Lakhs in the Financial Years 2010-11 and 2013-14. After allowing such exemption, the demand the service tax liable to be confirmed and recovered alongwith interest comes to Rs.6,65,559/-, The appellant has claimed such exemption in the year 2009-10 also but no evidence to the effect that the value of taxable servi....