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TMI Blog2018 (8) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... fresh argument on merits cannot be allowed to be raised at the stage of the present appeal. Entitlement of the appellant for the benefit of N/N. 6/2005-ST - Held that:- The service of installation and maintenance has been provided by the appellant on behalf of M/s Voltas, as per the agreement entered with them - there is no reason to interfere with the finding of the lower authority that the appellant is not entitled to the benefit of such SSI Notification since the appellant has provided the services under the brand of ‘Voltas’. Appeal dismissed - decided against appellant. - S.T. Appeal No. 51820 of 2015 - ST/A/52550/2018-CU[DB] - Dated:- 16-7-2018 - Mr. V. Padmanabhan, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th a plea that the appellant may be granted the benefit of Notification No. 6/2005-ST dated 01.03.2005 which extends the benefit of small scale exemption and since the total value of the consideration received by the appellant was within the limits specify in the notification, it was prayed before the Commissioner (Appeals) that the service tax liability may be set aside. Since the Commissioner (Appeals) declined the plea of the appellant and hence the present appeal stands filed before the Tribunal. 3. With the above background, we heard Sh. Vijay Kumar, ld. Advocate for the appellant and Sh. G. R. Singh, ld. AR for the Revenue. 4. It is the submission of the ld. Advocate that the appellant is not liable for payment of service tax un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s raised argument on merits contending that the liability for service tax is not payable by the appellant on merit. However, we note that the issue of taxability has never been raised before the lower Appellate Authority. A perusal of the impugned order reveals that the only issue raised before the lower authority was the entitlement to Notification No.6/2005. We are of the view that fresh argument on merits cannot be allowed to be raised at the stage of the present appeal and we decline to consider the same. 8. Regarding to the entitlement of the appellant for the benefit of Notification No. 6/2005-ST, we note that service of installation and maintenance has been provided by the appellant on behalf of M/s Voltas, as per the agreement en ..... X X X X Extracts X X X X X X X X Extracts X X X X
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