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2011 (1) TMI 1486 - GUJARAT HIGH COURT

2011 (1) TMI 1486 - GUJARAT HIGH COURT - 2016 (44) S.T.R. 590 (Guj.) , 2016 (343) E.L.T. 108 (Guj.) - Tax Appeal No.456 of 2010 - Dated:- 12-1-2011 - HARSHA DEVANI AND H.B. ANTANI JJ. Mr. Darshan M Parikh for the Appellant. ORDER (Per: HONOURABLE MS. JUSTICE HARSHA DEVANI) 1. In this appeal under Section 35G of the Central Excise Act, 1944, the Commissioner of Service Tax, Ahmedabad has challenged the order dated 11th August, 2009 made by the Customs, Excise and Service Tax Appellate Tribunal We .....

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xemption? 2. The respondent-assessee is engaged in the business of promotion/marketing of business of ICICI Bank Ltd. and getting commission/incentive from ICICI Bank Ltd. This type of business and service is covered under the category of Business Auxiliary Services. The Directorate General of Central Excise Intelligence on the basis of information, initiated proceedings against the respondent-assessee by issuance of show cause notice, which culminated into an order made by the adjudicating auth .....

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als), on behalf of the assessee reliance had been placed upon Notification No.6/2005-Service Tax dated 1st March 2005 issued in exercise of powers under sub-section (1) of section 93 of the Finance Act, 1994 whereby the Central Government has exempted taxable services of aggregate value not exceeding four lakh rupees in any financial year from the whole of the service tax leviable thereon under section 66 of the Finance Act. The Commissioner (Appeals) took note of the fact that in the present ca .....

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authority, the Commissioner (Appeals) was not justified in extending the benefit of the notification to the assessee. The Tribunal has repelled the said contention on the ground that claiming benefit under a notification is a legal plea and can be raised for the first time even at appeal stage. The Tribunal was of the view that merely because the assessee did not claim the same before the original Adjudicating Authority and raised the issue for the first time before the Commissioner (Appeals), c .....

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