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2013 (6) TMI 237 - CESTAT AHMEDABADService tax liability on rendering the service under Business Auxiliary Services - assessee contested that this is the only stray incident wherein they have got a commission for giving some help regarding machines to be procured for wind mill energy & he is a manufacturer of chemicals - Held that:- Consedring submission of appellant that he is eligible for the benefit of small scale service provider notification which has not been considered by the lower authorities but hastens to add that this point was not raised before the lower authorities. Since the issue involved was raised before the Tribunal for the first time adjudicating authority should be allowed to consider this submission and come to a conclusion.
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