https://www.taxtmi.com/caselaws?id=364776 A fresh challenge to service tax liability could not be raised for the first time before the Tribunal because taxability on merits had not been argued before the lower appellate authority, so that contention was rejected. The small scale exemption under Notification No. 6/2005-ST was also unavailable because the installation and maintenance services were performed on behalf of Voltas under their agreement and were treated as services provided under the Voltas brand name. The impugned order was therefore upheld, and the appeal failed. en-us Mon, 16 Jul 2018 00:00:00 +0530 Sat, 04 Aug 2018 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364776 A fresh challenge to service tax liability could not be raised for the first time before the Tribunal because taxability on merits had not been argued before the lower appellate authority, so that contention was rejected. The small scale exemption under Notification No. 6/2005-ST was also unavailable because the installation and maintenance services were performed on behalf of Voltas under their agreement and were treated as services provided under the Voltas brand name. The impugned order was therefore upheld, and the appeal failed. Case-Laws Service Tax Mon, 16 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364776