https://www.taxtmi.com/caselaws?id=187231 The High Court upheld the Tribunal's decision in favor of the Direct Selling Agent (DSA) of a registered bank, allowing exemption from Service Tax under Notification No.6/05-ST. The Court emphasized that the DSA was entitled to the exemption as the value of taxable services was below the specified threshold. It was ruled that the failure to claim the exemption before the original adjudicating authority did not bar the DSA from availing it. The Court dismissed the appeal, stating that no substantial question of law arose, highlighting the importance of raising relevant legal pleas at the appropriate stages of proceedings. en-us Wed, 12 Jan 2011 00:00:00 +0530 Tue, 07 Feb 2017 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187231 The High Court upheld the Tribunal's decision in favor of the Direct Selling Agent (DSA) of a registered bank, allowing exemption from Service Tax under Notification No.6/05-ST. The Court emphasized that the DSA was entitled to the exemption as the value of taxable services was below the specified threshold. It was ruled that the failure to claim the exemption before the original adjudicating authority did not bar the DSA from availing it. The Court dismissed the appeal, stating that no substantial question of law arose, highlighting the importance of raising relevant legal pleas at the appropriate stages of proceedings. Case-Laws Service Tax Wed, 12 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187231