Exemption claim for travel agent services left open for fresh adjudication where turnover threshold plea was not examined.

Entitlement to exemption under Notification No. 6/2005-ST for travel agent services had not been examined on the appellant's plea that turnover stayed within the small scale service provider threshold. The Tribunal held that the statutory benefit could not be denied merely because the claim was not raised earlier, and the issue required factual and legal scrutiny by the adjudicating authority. As the plea had not been considered below, the matter was remitted for fresh adjudication in accordance with natural justice and the impugned order was set aside.

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Issues: Whether the appellant was entitled to be considered for the benefit of Notification No. 6/2005-ST in respect of travel agent services and whether the matter required remand for fresh adjudication.

Analysis: The service rendered by the appellant was ed as falling under travel agent services. The appellant raised a plea that the turnover for the relevant period did not exceed the threshold for the small scale service provider benefit, but that plea had not been examined by the lower authorities. The Tribunal held that the statutory benefit ought not to be denied merely because a specific claim had not been made earlier and that the plea required consideration by the adjudicating authority in the proper factual and legal setting. As the issue had not been examined below, the matter was remitted for reconsideration after observing the principles of natural justice.

Conclusion: The appellant's plea for exemption under Notification No. 6/2005-ST was left open for fresh consideration and the impugned order was set aside with remand.

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