TMI Blog2018 (7) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... , this condition has been violated by the appellant and therefore, the Commissioner (A) has rightly come to the conclusion that the appellant is not entitled to the refund amount of 24,614/- - Appeal dismissed - decided against appellant. - ST/234/2008-DB - Final Order No. 20846/2018 - Dated:- 29-6-2018 - HON'BLE MR. S. S. GARG, JUDICIAL MEMBER And HON'BLE MR. P. ANJANI KUMAR, TECHNICAL MEMBER Mr. Butchaiah, Proprietor For the Appellant N.Jagdish, AR For the Respondent ORDER Per : S. S. Garg The present appeal is directed against the impugned order dated 28.02.2008 passed by the Commissioner (Appeals), whereby the Commissioner (A) has rejected the appeal of the appellant and upheld the Order-in-Original. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice Tax to their clients, collected and paid the same during the year 2006-07 in respect of the two customers and in the case of 3rd customer i.e. M/s SKPCL, they had not separately shown the Service Tax in the bills inasmuch as the total consideration was inclusive of all taxes as per the agreement and in the circumstances, the appellants claimed that they had not collected the Service Tax from the customers, which was not accepted by both the authorities below. 3. Heard both the parties and perused the material on record. 4. Learned Counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law on the same issue. He further submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim such exemption for the later part of the same financial year. In respect of his submission, the learned AR relied upon the decision of the Tribunal rendered in the case of Choudhary Cotton Ginning Pressing Factory vs. Commissioner of Central Excise, Jaipur-I: 2018 (8) G.ST.L. 210 (Tri. Del.). 6. Heard both the parties and perused the material on record. 7. After considering the submissions of both the parties and perusal of the material on record, we find that as per the exemption Notification No. 6/2005-ST dated 01.03.2005, there is a condition which is to be complied with by the service provider and as per the condition, the provider of taxable service has an option not to avail the exemption and such exemption once exercis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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