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2012 (7) TMI 440 - CESTAT, AHMEDABADTravel Agent Services - service tax liability - Held that:- The assessee claim the gross amount received for the services was less than Rs. Four lakhs and they are eligible for the benefit of Small Scale Service providers, as per the Notification No. 6/2005-ST the appellant has not raised this point before/the lower authorities - remand the matter back as the issue needs to be considered by the adjudicating authority in its correct perspective.
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