9911796707
TMI Blog2010 (5) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... of a financial year, cannot withdraw the option in the said financial year. The same was confirmed by the lower appellate authority. The appellant has filed this appeal against the rejection of their refund claim. Held that- lower authority rightly rejected as the appellant has not fulfilled the conditions. - ST/66/2009 - - - Dated:- 18-5-2010 - Reptd. By Shri Kiran M. Sawale Advocate for Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hem. The refund was denied on the ground that as per the provisions of Notification No. 6/2005(ST), a service provider, who opts to pay tax in the 1st half of a financial year, cannot withdraw the option in the said financial year. The same was confirmed by the lower appellate authority. The appellant has filed this appeal against the rejection of their refund claim. 3. The learned Advocate on b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder:- 2(1) the provider of taxable service has the option not to avail the exemption contained in this notification and pay service tax on the taxable services provided by him and such option; once exercised in a financial year, shall not be withdrawn during the remaining part of such financial year. As per the condition, the appellant has to avail the exemption in advance but in this case th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
