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TMI Blog2010 (5) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... half year. Surrender of registration in second half year not permissible as per notification conditions. Held that- Notification condition not fulfilled. Appellant not entitled to exemption under said notification. Impugned order rejecting refund sustainable. - ST/66/2009 - A/223/2010-WZB/C-IV/SMB - Dated:- 18-5-2010 - Shri Ashok Jindal, Member (J) Shri Kiran M. Sawale, Advocate, for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2005(S.T.), 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 behalf of the appellant submitted that the appellant was entitled to avail the exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mption 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service tax on the taxable services provided by him and such option; once exercised in a financial year, shall not be withdrawn during the remaining part of such financial year".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 the appellant has paid the service tax for the 1st half year and surrender their r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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