2009 (9) TMI 188

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..... bout the exemption available by the authorities, as regards their eligibility for exemption upto Rs. 8 laths and they have discharged the Service Tax liability under mistake. - we find that the option of exercising to avail the exemption was not at all exercised, but appellant paid the Service Tax liability under mistaken understanding of the law. This cannot come in the way of otherwise eligible .....

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..... lant had not discharged the Service Tax liability for the period October, 2007 to March, 2008. The entire case of the Revenue is on the ground that the appellant paid Service Tax for the period June, 2007 to September, 2007 and he cannot opt out payment for balance of financial year. 3. The appellant is in person before us and explains us that the Service Tax registration was taken by him immedi .....

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