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2006 (12) TMI 200 - HC - Service TaxExemption notification no. 1/2006 ST dated 1.3.2006 – Discrimination – construction service – issue of cenvat credit while availing abatement under notification no. 1/2006 – Held that: - In a notification of this nature, if the person is put to election that either he can opt for Cenvat credit of duty on service-tax input services or to avail benefit under the present notification which is an option which is extended to a person which he can seek for, avail of or ignore, no grievance can be made that putting a person to such option is bad. The notification has never the effect of either enhancing the tax liability of the petitioner nor does it per se discriminate against the petitioner as a concession which is subject to a condition as under the present notification, in the sense that, a person claiming benefit under one particular provision is not entitled for benefit under the other, cannot be said to be a discriminatory provision. The exemption notification always come subject to the condition to which the exemption is granted and there is no question of Courts dissecting the notification of this nature to extend the benefit but not to insist compliance of the condition for a particular assessee. It is for the legislature to take care of what class of persons certain benefits are extended and in what manner, etc.
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