Service Tax not leviable if Total Receipt was below Threshold limit

K.B. Singh (Contractor) Vs Commissioner, Customs, Excise and Service Tax (CESTAT Delhi) This appeal is filed by K.B. Singh1 assailing the order-in-appeal dated 07.01.2015 passed by the Commissioner (Appeals), upholding the order-in-original dated 11.02.2014 passed by the Deputy Commissioner of Central Excise & Service Tax, Jabalpur, whereby he confirmed service tax demand of Rs. 3,02,906/-against the appellant for the period 2007-2008 to 2008-2009 along with interest and imposed penalties under Sections 76, 77 and 78 of the Finance Act. 2. The facts of this case, in brief, are that the app...