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2009 (8) TMI 960

..... arenhas (hereinafter referred as the appellant) against O-I-O No. GOA/ST/R-23/2008-09 dated 20-1-2009. The brief facts of the case are that the appellant, who is holder of Service tax registration for paying Service tax under real estate agent (consultant) service, filed refund claim for Rs. 98,880/- on 21-5-2008 claiming refund of Service tax paid in excess; that the refund claim was filed on the .....

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..... t are summarized as under :- (i) that impugned order is bad in law as the same is based on narrow interpretation against the principles of legislative intention; (ii) the Assistant Commissioner should have appreciated that exercise of option provided under the notification should be expressed by the service provider as the same can only be exercised by the service provider alone; (iii) that the ap .....

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..... in excess. According to the appellant, he received Rs. 20 lakhs as commission on 2-11-2007, without claiming Rs. 8 lakhs exemption, he has paid Service tax on the total commission of Rs. 20 lakhs and accordingly he has filed return wherein he has shown the excess Service tax paid. The adjudicating authority, after issuing the SCN, has held that since the appellant had not exercised the option to .....

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..... received during the financial year 2007-08 was more than Rs. 8 lakhs. In other words, the appellant received commission of Rs. 20 lakhs on 2-11-2007 and hence, he cannot claim SSI exemption provided under Notification No. 6/2005 as amended in as much as the exemption is available only to the service provider when value of his taxable service in any financial year does not exceed Rs. 8 lakhs. In t .....

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