Case Law Details
Case Name : Nandan Kumar Goila Vs Commissioner of Central Excise, Delhi-II (CESTAT Delhi)
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
CESTAT, NEW DELHI BENCH
Nandan Kumar Goila
Versus
Commissioner of Central Excise, Delhi-II
MATHEW JOHN, TECHNICAL MEMBER
FINAL ORDER NO. 124/2012-SM (BR)
APPEAL NO. ST/1624/2011-SM
FEBRUARY 2, 2012
ORDER
1. In this case, the appellant provided the service of “Management Consultancy Service” to M/s Usha International Ltd and during the year 2008-09, he received an amount of Rs. 20 lakhs. Under the impression that he had to pay service tax, he made a remittance of Rs. 2,13,360/- on 26.3.2009. But before filing the return, he realized that he is eligible for the exemp...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
As per Notification No. 6/2005-ST dated 1.3.05 taxable services of aggregate value not exceeding four lakh rupees in any financial year is exepmt from service tax lviable theron but in this case assesse has received Rs. 20 lakh during FY 2008-09 then how he can fall under the category of small service provide