Exemption claim under service tax notification requires fresh factual scrutiny before eligibility can be decided.

The Tribunal held that the assessee's exemption claim under Notification No. 42/2011-ST required fresh factual examination because it was raised for the first time before the Tribunal and had not been considered by the adjudicating authority. As the notification's applicability, including any retrospective operation, depended on verification of eligibility conditions and relevant facts, the matter was remanded for de novo consideration. All issues were kept open for determination by the adjudicating authority.

---

---

Issues: Whether the matter should be remanded for fresh consideration of the assessee's claim to exemption under Notification No. 42/2011-ST dated 25.07.2011.

Analysis: The claim for exemption was raised for the first time before the Tribunal, and the record showed that the adjudicating authority had not examined the factual basis of the plea. Since the applicability of the notification, including its retrospective operation, required examination of the relevant facts and eligibility conditions, a fresh inquiry was considered necessary.

Conclusion: The matter was remanded to the adjudicating authority for de novo consideration of the exemption claim, with all issues kept open.

---