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2018 (7) TMI 30 - AT - Service TaxRefund Claim - availing small service provider scheme under N/N. 6/2005-ST dated 01.03.2005 - rejection of refund on the ground that the appellant had not opted to avail the said exemption but had chosen to pay Service Tax in the beginning of the year - Held that:- As per the exemption N/N. 6/2005-ST dated 01.03.2005, there is a condition which is to be complied with by the service provider and as per the condition, the provider of taxable service has an option not to avail the exemption and such exemption once exercised in a financial year, shall not be withdrawn during the remaining part of the year - In the present case, this condition has been violated by the appellant and therefore, the Commissioner (A) has rightly come to the conclusion that the appellant is not entitled to the refund amount of 24,614/- - Appeal dismissed - decided against appellant.
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