Small service provider exemption under Not. No. 6/2005-ST is a statutory benefit & cannot be disregarded

CESTAT, AHMEDABAD Jay Travels V/s. Commissioner of Service Tax ORDER NO. A/306/WZB/AHD OF 2012 APPEAL NO. ST/323 OF 2010 MARCH 13, 2012 ORDER 1. This appeal is directed against the order in appeal No. OIA No. 83/2010(STC)/HKJ/Commr(A)/Ahd dated 17.03.2010. 2. The issue involved in this appeal is regarding service tax liability on the appellant under the category of Travel Agent Services. 3. Learned Chartered Accountant submits that they are not disputing that there services are covered under the category of Travel Agent Services. It is his submission that for the Financial Yea...