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Service Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Value based exemption - N/N. 06/05-ST - exemption to small ...

Case Laws     Service Tax

May 9, 2019

Value based exemption - N/N. 06/05-ST - exemption to small service provider - Though the appellant have paid the service tax but first time opted for the exemption and as per the condition of the Notification once the exemption is opted, the same cannot be withdrawn.

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