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 1^st 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 Fu

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