2025 (6) TMI 1588

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....ance Act, 1994. 2 The facts in brief are the appellant had entered into an agreement with the Mysore City Corporation for maintenance of crematorium. The department alleging that the activity is falling under the category of 'Management, maintenance or repair' services, initiated proceedings and issued show cause notice (SCN). Accordingly, Adjudication Authority as per the order dated 28.09.2007, confirmed the demand of service tax along with interest and imposed penalties, and on appeal, Commissioner (Appeals) as per order dated 13.01.2009 remanded the matter to Adjudication Authority to examine the issue with all concerned bills produced by the appellant and also to consider the decision of the Tribunal in the matter of Shilpa ....

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....ST dated 20.06.2003, whereas no reduction/deduction is given on cum-duty benefits. 5. Learned Council further submits that the total turnover as derived by the Ld. Assistant Commissioner for the period September 2005 to March 2006 is Rs. 6,12,500/-, if the cum tax basis for arriving turnover is accepted, it will be Rs. 5,55,807/-. Further, the material consumed in the said turnover amounting to Rs.1,54,913/- as agreed and verified by the Asst Commissioner is deducted, the turnover of the year 2005-06 works out to Rs.4,00,894/-. By virtue of the Notification No. 6/2005-ST dated 01.03.2005, first Rs 4 lakhs is exempted since the activity was started only from September 2005 and the taxable turnover for 7 (seven) months will be Rs. 894 and ....