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Issues: (i) Whether a fresh challenge on the merits of service tax liability could be entertained for the first time in the appeal before the Tribunal; (ii) Whether the appellant was entitled to the benefit of the small scale exemption under Notification No. 6/2005-ST dated 01.03.2005 in respect of services provided under the brand of Voltas.
Issue (i): Whether a fresh challenge on the merits of service tax liability could be entertained for the first time in the appeal before the Tribunal.
Analysis: The only issue raised before the lower appellate authority was eligibility for the small scale exemption. Taxability on merits had not been canvassed there. The Tribunal held that a new contention on merits could not be allowed to be raised at the stage of the present appeal.
Conclusion: The fresh merits challenge was not entertained.
Issue (ii): Whether the appellant was entitled to the benefit of the small scale exemption under Notification No. 6/2005-ST dated 01.03.2005 in respect of services provided under the brand of Voltas.
Analysis: The installation and maintenance services were rendered by the appellant on behalf of Voltas under the agreement between them. On that basis, the Tribunal agreed with the lower authority that the services were provided under the brand name Voltas and therefore the exemption was unavailable.
Conclusion: The appellant was not entitled to the benefit of Notification No. 6/2005-ST dated 01.03.2005.
Final Conclusion: The impugned order was upheld and the appeal failed.
Ratio Decidendi: A ground not raised before the lower appellate authority cannot be introduced for the first time in further appeal, and small scale exemption is unavailable where the services are provided under another's brand name.
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