https://www.taxtmi.com/caselaws?id=34743 A legal claim for exemption under Notification No. 6/2005-ST could be raised for the first time in appeal, because the issue was one of law and the notification was otherwise applicable on the facts. The assessee's activity was treated as Business Auxiliary Service, but the quantified value of taxable service remained below the threshold prescribed by the notification, so the service tax demand could not be sustained. The appellate claim for exemption was therefore accepted, and the revenue's challenge to denial of that benefit failed. en-us Tue, 11 Aug 2009 00:00:00 +0530 Thu, 06 May 2010 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34743 A legal claim for exemption under Notification No. 6/2005-ST could be raised for the first time in appeal, because the issue was one of law and the notification was otherwise applicable on the facts. The assessee's activity was treated as Business Auxiliary Service, but the quantified value of taxable service remained below the threshold prescribed by the notification, so the service tax demand could not be sustained. The appellate claim for exemption was therefore accepted, and the revenue's challenge to denial of that benefit failed. Case-Laws Service Tax Tue, 11 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34743