2026 (8) TMI 921

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o, Member (Technical) For the Appellant : Ms. Parul Sachdeva, Advocate For the Department : Shri Anil Kumar, Authorized Representative ORDER P.V. SUBBA RAO: Shri Bhupendra Saini [appellant] filed this appeal to assail the order dated 26.7.2022 passed by the Commissioner (Appeals) in which he upheld the order dated 30.3.2021 passed by the Deputy Commissioner and rejected the appellan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rns, bank accounts, contracts, balance sheets, etc. but the appellant had not provided any and therefore, based on the available information, the SCN was prepared and issued. 3. In its reply, the appellant submitted a revised Form 26AS for the financial year 2013-2014 because the client, M/s. SR Enterprises had erroneously entered an amount of Rs. 12,36,822/- as having been paid to the appellan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....06,061/- no service tax was payable. 6. Learned authorised representative submitted that this notification was conditional - one of the conditions [2(viii)] being that 'the aggregate value of taxable services rendered by a provider of taxable service from one or more premises does not exceed ten lakh rupees in the preceding financial year'. Since the appellant did not produce any evidence or de....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bsence of any other document, we find that Form 26AS for FY 2012-2013 is a reasonable document to rely upon to determine the turnover of the appellant. 9. Since there is no turnover on record of the appellant for FY 2012-2013, it is entitled to the benefit of exemption Notification No. 33/2012-ST for FY 2013-2014. Since the value of taxable services rendered during this Financial year 2013-2014....