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2010 (5) TMI 208 - AT - Service TaxService of Chartered Accountant- The appellant is a registered Chartered Accountant since 2004 and providing the service of Chartered Accountant. The refund was denied on the ground that as per the provisions of Notification No. 6/2005(ST), a service provider, who opts to pay tax in the 1st half of a financial year, cannot withdraw the option in the said financial year. The same was confirmed by the lower appellate authority. The appellant has filed this appeal against the rejection of their refund claim. Held that- lower authority rightly rejected as the appellant has not fulfilled the conditions.
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