https://www.taxtmi.com/caselaws?id=207547 The appellate tribunal allowed the appeal, emphasizing that the benefit of the notification could be claimed even if not previously raised in the proceedings. The judgment underscores the principle that exemptions can be availed by litigants at any stage if they are eligible under the law, ensuring fairness and adherence to legal provisions. en-us Mon, 14 Mar 2011 00:00:00 +0530 Fri, 16 Dec 2011 07:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207547 The appellate tribunal allowed the appeal, emphasizing that the benefit of the notification could be claimed even if not previously raised in the proceedings. The judgment underscores the principle that exemptions can be availed by litigants at any stage if they are eligible under the law, ensuring fairness and adherence to legal provisions. Case-Laws Service Tax Mon, 14 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207547