2019 (9) TMI 706

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.... Shri D.B. Shroff, G. Natarajan - Advocates for the Appellant Smt. P. Vinitha Shekar, ADC (AR) for the Respondent ORDER PER: D.M. MISRA This is an appeal filed against Order-in-Original No.09-11/STVI/ RS/2014, dt.26.12.2014, passed by the Commissioner of Service Tax-VII, Mumbai 2. Briefly stated the facts of the case are that the Appellants are engaged in providing services of facil....

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....off for the Appellant has submitted that they have filed a miscellaneous application to introduce additional grounds which were not taken by them in the grounds of appeal with the appeal filed by them nor the said plea was also taken before the learned Commissioner during the adjudication proceeding. He submits that on the direct ion of Maharashtra Pollution Control Board, various industrial units....

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....sposal of affluent of solid waste has been exempted from the scope of service tax. This notification was given retrospective effect by virtue of Finance Act, 2012. It is his contention that therefore, the Appellants are eligible to the benefit of the said notification during the period in question. He prays that since the said ground/plea was not taken before the original authority, the matter may....

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....t. The learned Advocate has fairly submitted that this ground has been raised for the first time before this Tribunal, hence, all aspects of the said plea could not be examined by the Adjudicating authority. We find that the eligibility of Notification which was given retrospective effect, need to be examined to consider its applicability to the facts of the present case. 6. In these circumstan....