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2010 (5) TMI 234 - CESTAT, MUMBAIRefund- Erroneous payment- Service tax stated paid erroneously under Chartered Accountant service as exemption limit not crossed. Exemption under Notification No. 6/2005-ST to be availed in advance. Service tax paid in first half year. Surrender of registration in second half year not permissible as per notification conditions. Held that- Notification condition not fulfilled. Appellant not entitled to exemption under said notification. Impugned order rejecting refund sustainable.
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