https://www.taxtmi.com/caselaws?id=214870 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. en-us Tue, 13 Mar 2012 00:00:00 +0530 Fri, 14 Sep 2012 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214870 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. Case-Laws Service Tax Tue, 13 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214870