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2018 (1) TMI 645 - AT - Service TaxClaim of small service provider exemption - Notification no. 6/2005-ST dated 01.03.2005 as amended by Notification no. 4/2007-ST dated 01.02.2007 - denial on the ground that the option to avail the exemption cannot be exercised in the middle of the Financial year, where the appellant had already opted for payment of service tax from beginning of the Financial year - Held that: - The notification dated 01.02.2007 in clear and unambiguous terms provides that the provider of taxable service has the option not to avail the exemption and pay service tax on the taxable services provided by him and such option, once exercised in a financial year, shall not be withdrawn during the remaining part of such financial year - In this case, since the appellant had opted for payment of service tax at the beginning of the Financial year, as per the mandates of the said notification, it cannot change the option during the middle of the financial year, opting for the benefit provided under the said notification - appeal dismissed - decided against appellant.
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