2012 (7) TMI 440

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....eal No. OIA No. 83/2010(STC)/HKJ/Commr(A)/Ahd dated 17.03.2010. 2. The issue involved in this appeal is regarding service tax liability on the appellant under the category of Travel Agent Services. 3. Learned Chartered Accountant submits that they are not disputing that there services are covered under the category of Travel Agent Services. It is his submission that for the Financial Year April ....

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....the benefit of notification which are there in the statute, should have been automatically be given to the assessee. Even in the absence of any such claim the benefit should have been granted to them. Be that as it may, the specific plea of the assessee that they are eligible for the benefit of Notification No. 6/2005-ST, cannot be disregarded for the services rendered up to the first four lakhs, ....