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2009 (8) TMI 91 - AT - Service TaxSSP / Small Service Provider – Exemption - DSA – promotion or marketing of banking service – the value of taxable service – held that - Commissioner (Appeals) has observed that even if the appellant’s activities are held to be taxable under “Business Auxiliary Service”, they would still be not liable to pay any service tax in terms of Notification No.6/2005-ST. While dealing with the above contention of the Commissioner (Appeals), Revenue has submitted that the plea of availability of notification was not taken by the assessee before the original adjudicating authority, and as such, the Commissioner (Appeals) was not justified extending the benefit of the same to the appellant – the contention of the revenue can not be accepted - Merely because the assessee did not claim the same before the original adjudicating authority and raised the issue for the first time before Commissioner (Appeals), cannot be held to be a ground of denying the benefit of the notification, if the same is otherwise available
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