2010 (10) TMI 374

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..... es had exercised their option to pay tax - Such option, once exercised in a financial year, shall not be withdrawn during the remaining part of such financial year” - The plea of the assessee that it was due to wrong advice that they chose to register and pay service tax does not alter the factual position of having opted to pay tax and hence not opted for availing the benefit of notification - He .....

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..... fit of exemption and, therefore, could not resile from it during the remaining part of the financial year. 2. I have heard both sides. The plea of the assessee that it was due to wrong advice that they chose to register and pay service tax does not alter the factual position of having opted to pay tax and hence not opted for availing the benefit of notification. As per clause 2 (i) the provider .....

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