2011 (3) TMI 793

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..... . [Order per : D.N. Panda, Member (J)]. - Although this matter was fixed only for stay hearing, the learned Counsel states that if benefit under the Notification No. 7/2001-S.T., dated 9-7-2001 is extended, the demand shall not be sustained. 2. The Notification appearing at page 24 of the brief reads as under :- "Service tax - Video Tape production - Exemption to services provided by ind .....

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..... R on the other hand, supports the order of the authority below. 5. Heard both sides. 6. Notification cited above has been looked into by us. Though the benefit of the notification was claimed in First Appeal, the authority rejected the claim on the ground that it was not claimed earlier. It is a settled position that an exemption can be claimed at any stage if it was available to the l .....

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