2025 (4) TMI 179

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....dyog (the appellant herein) was registered with the Department vide Registration No.AACFA8829MST001 under the category of 'Business Auxiliary Service' (BAS) and regularly filing ST-3 returns during the period 2005-06 to 2006-07. During the year 2007-08, the appellant availed basic exemption of Rs. 8 lakhs because their taxable turnover in the preceding Financial Year 2006-07 was less than Rs. 8 lakhs. In April 2008, the appellant surrendered their registration. 2.1. During the period from 04.06.2009 to 06.06.2009, the Audit Team conducted Audit of the sister concern of the appellant M/s Bharat Ispat, Dibrugarh, where they found some papers of the appellant. 2.2. On 14.10.2010, the Department issued a Show Cause Notice to the appel....

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....68,360/-, for the FY 2006-07 is Rs.8,54,412/- and for the FY 2007-08 is Rs.7,73,596/-. 3.1. It is also submitted by the appellant that as per the provisions of Notification No.6/2005-ST dated 01.03.2005, once the exemption limit is crossed, then the service provider is liable to pay service tax at appropriate rate after crossing the exemption limit and they will not be allowed to avail the benefit of the notification in the subsequent year. The appellant points out that they have not crossed the threshold limit of four lakh rupees in the FY 2005-06, 2006-07 and 2007-08. Accordingly, the appellant claims that they were entitled to the benefit under Not. No. 6/2005-ST dated 01.03.2005 for the FY 2007-08 as they had not crossed the threshol....

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....ial Year 2006-07 was less than Rs. 8 lakhs. In April 2008, the appellant surrendered their registration. We find that the Department had not raised any objection when the appellant surrendered their registration. 6.1. It is also observed that during the period from 04.06.2009 to 06.06.2009, the Audit Team had conducted Audit of the sister concern of the appellant, namely, M/s. Bharat Ispat, Dibrugarh, where they had found some papers of the appellant. On 14.10.2010, the Department issued a Show Cause Notice to the appellant demanding service tax Rs. 1,82,508/-, along with interest and penalty, on the allegation that the appellant has evaded payment of service tax for the Financial Years 2005-06 to 2007-08. 6.2. Thus, we find that the ....