TMI Blog2007 (7) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... ) in this appeal - held that the assessee, who had not claimed exemption initially, was not prohibited from claiming such benefit at later stage – claim needs to be examined by original authority – allow this appeal by way of remand - S/187/2006 - 937/2007 - Dated:- 30-7-2007 - S/Shri P. G. Chacko, Member (J) and P. Karthikeyan, Member (T) [Order per: P. G. Chacko, Member (J)].- 1. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under clause (c) of Notification No. 25/2004-S.T., dated 10-9-2004, which had exempted the value of Business Auxiliary Service from payment of tax for the period prior to 10-9-2004. This claim was rejected by learned Commissioner (Appeals). In the present appeal, the assessee has abandoned the above claim and has claimed the benefit of clause (d)(iii) of the Notification. In support of this belat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on under clause (d)(iii) of the above Notification needs to be examined by the original authority in accordance with law. Accordingly, after setting aside the orders of the lower authorities, we allow this appeal by way of remand directing the original authority to consider the above claim of the assessee and take a decision thereon after giving them a reasonable opportunity of being heard. (Dic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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