9911796707
TMI Blog2009 (8) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... R.S. Srova, JDR for the Revenue. [Order Per: Mrs. Archana Wadhwa]. - After rejecting the stay petition filed by the Revenue, we proceed to decide the appeal itself, inasmuch as a short issue is involved in the appeal. 2. For better appreciation of the order passed by the Commissioner (Appeals), we reproduce Para 6 of the impugned order. "6. I find that the appellants have paid the service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -ST. I find vide the said Notification, the service tax has been exempted, when the value of taxable service does not exceed Rs.4,00,000/- in the preceding financial year. The aggregated value of services, quantified by the Department comes to Rs.1,98,543/- which is below Rs.4,00,000/-. Hence, the appellants are eligible to get the exemption under Notification No.6/2005-ST dt.1.3.05. Had they avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) was not justified extending the benefit of the same to the appellant. We find no merits in the above contention of the Revenue, inasmuch as claiming of notification is a legal plea which can be raised for the first time even at appeal stage. It is not the Revenue's case that the benefit of notification is otherwise not available to the assessee. Merely because the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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