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Service Tax - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

Benefit of Notification No. 6/2005-S.T. - SSI exemption - ...


Small Scale Industry Exemption Under Notification No. 6/2005-S.T. Allowed Despite Non-Opt-In by Assessee.

October 7, 2014

Case Laws     Service Tax     AT

Benefit of Notification No. 6/2005-S.T. - SSI exemption - revenue argue that SSI benefit cannot be extended when the assessee has not opted for the same - benefit of small scale exemption allowed - AT

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