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2010 (10) TMI 374 - CESTAT, CHENNAIExemption - Small scale service provider - As per Notification No. 6/2005-S.T., dated 1-3-2005 the assessee have an option either to avail of exemption or pay tax,and by registration and payment of service tax - the assessees had exercised their option to pay tax - Such option, once exercised in a financial year, shall not be withdrawn during the remaining part of such financial year” - The plea of the assessee that it was due to wrong advice that they chose to register and pay service tax does not alter the factual position of having opted to pay tax and hence not opted for availing the benefit of notification - Hence, impugned order denying the benefit of the notification and confirming demand is sustainable.
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