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Service Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Value based exemption - N/N. 06/05-ST - exemption to small ...


Service Provider's Value-Based Exemption Irrevocable Under Notification No. 06/05-ST After Initial Service Tax Payment.

May 9, 2019

Case Laws     Service Tax     AT

Value based exemption - N/N. 06/05-ST - exemption to small service provider - Though the appellant have paid the service tax but first time opted for the exemption and as per the condition of the Notification once the exemption is opted, the same cannot be withdrawn.

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