TMI Blog2009 (8) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst O-I-O No. GOA/ST/R-23/2008-09 dated 20-1-2009. The brief facts of the case are that the appellant, who is holder of Service tax registration for paying Service tax under real estate agent (consultant) service, filed refund claim for Rs. 98,880/- on 21-5-2008 claiming refund of Service tax paid in excess; that the refund claim was filed on the ground that the appellant received commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order is bad in law as the same is based on narrow interpretation against the principles of legislative intention; (ii) the Assistant Commissioner should have appreciated that exercise of option provided under the notification should be expressed by the service provider as the same can only be exercised by the service provider alone; (iii) that the appellant had satisfied all the condition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant, he received Rs. 20 lakhs as commission on 2-11-2007, without claiming Rs. 8 lakhs exemption, he has paid Service tax on the total commission of Rs. 20 lakhs and accordingly he has filed return wherein he has shown the excess Service tax paid. The adjudicating authority, after issuing the SCN, has held that since the appellant had not exercised the option to avail exemption in terms of Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar 2007-08 was more than Rs. 8 lakhs. In other words, the appellant received commission of Rs. 20 lakhs on 2-11-2007 and hence, he cannot claim SSI exemption provided under Notification No. 6/2005 as amended in as much as the exemption is available only to the service provider when value of his taxable service in any financial year does not exceed Rs. 8 lakhs. In this case, the first commission it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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