SSI Exemption Benefit Granted: Turnover Below 4 Lakhs in Relevant Financial Year

Sarvan Kumar S/o Inder Singh Vs CCE-Rohtak (CESTAT Chandigarh) Conclusion: Demand of service tax for the period from 1st April 2003 to March 2005 was prima facie wrong because appellant had started rendering services to M/s IBP Co. Ltd. from 01.09.2005 as was clear from the agreement dated 01.09.2005 which had been accepted in the order-in-original. Invoking the extended period of limitation was not justified simply on the ground that there was no payment of tax and no return was filed Further, appellant was entitled to SSI exemption for the period 2005-2006 because their turnover was less tha...