2011 (3) TMI 793 - AT - Service Tax

Video Tape production - Notification No. 7/2001-S.T., dated 9-7-2001 - Claim of benefit of notification first time during the appeal - It is a settled position that an exemption can be claimed at any stage if it was available to the litigants - Appeal is allowed

Summary

Issues involved: Claim of exemption under Notification No. 7/2001-S.T. for service tax on video tape production by an individual professional videographer.

The judgment deals with the issue of claiming exemption under Notification No. 7/2001-S.T. for service tax on video tape production by an individual professional videographer. The appellant, represented by Shri Jatinder Mohan, Advocate, argued that if the benefit under the said notification is extended, the demand should not be sustained. The notification exempts taxable service provided by an individual professional videographer in relation to video tape production from service tax leviable under section 66 of the Finance Act, 1994. The appellant, being an individual videographer operating from home, contended that he was not liable to pay any service tax during the period when the notification was in force from 9-7-2001 to 16-6-2005.

The learned Counsel for the appellant highlighted that the authority below had rejected the claim of exemption under the notification on the grounds that it was not claimed earlier. However, the appellate tribunal noted that it is a settled position that an exemption can be claimed at any stage if it was available to the litigants. After examining the notification and considering the arguments presented, the tribunal allowed the appeal and dispensed with the pre-deposit requirement, emphasizing that the benefit of the notification could be claimed even if not previously raised in the proceedings. The judgment underscores the principle that exemptions can be availed by litigants at any stage if they are eligible under the law, irrespective of when the claim is made, ensuring fairness and adherence to legal provisions.