SUCHDEV ASSOCIATES Vs. COMMISSIONER OF CENTRAL EXCISE, RAJKOT

JUDGEMENT

(1.) AFTER dispensing the condition of pre -deposit of Service Tax of Rs. 35,693/ - confirmed against the appellant, who is an architect, and a penalty of Rs. 10,000/ -, I proceed to decide the appeal itself.

(2.) THE appellant was claiming the benefit of exemption notification No. 6/2005 -Service Tax, which granted exemption limit of Rs. 4 lakhs. Commissioner (Appeals) in his impugned order has observed that the assessable value of service tax rendered by the appellant is more than Rs. 4 lakhs and as such he is liable to pay the service tax. The above finding of fact is assailed by the learned advocate on the ground that though the billed amount was more than Rs. 4 lakhs, the receipt was less than Rs. 4 lakhs. As such, the appellant is entitled to exemption. Inasmuch as the dispute revolves around the factual position, I set aside the impugned order and remand the matter to the Commissioner (Appeals) for verification of the above facts and pass a fresh order.

(3.) APPEAL is allowed by way of remand. The stay petition is also disposed off.