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TMI Blog2010 (9) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Shri V.K. Singh, SDR, for the Respondent. [Order]. - This appeal has been filed by the appellant against the order of denial of exemption under Notification No. 6/2005-S.T., dated 1-3-2005 as amended. 2. The facts of the case are that the appellant filed a refund claim of Rs. 98,880/- on 21-5-2008 under Section 11-B of the Central Excise Act, 1944, claiming the refund of service tax p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cribed limit (Rs. 8 lakhs as per Notification No. 4/2007-S.T., dated 1-3-2007) in any financial year subject to fulfilment of the condition specified in the said Notification. The refund claim was rejected, holding that the appellant has not exercised to opt for the exemption under the above Notification and hence not entitled for the refund claim. Aggrieved from the said order, the appellant is b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007. It is also a fact that the appellant did not recover any service tax from his client. He has also paid the service tax on the said commission of Rs. 20 lakhs and not claimed the basic exemption of Rs. 8 lakhs as per Notification No. 6/2005-S.T., dated 1-3-2005 as amended. The lower authorities have denied the refund claim holding that the appellant has not fulfilled the conditions of the Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n advance. In this case the appellant has got registered with the department on 20-11-2007 and paid the service tax on whole of the commission received by him. The assessee is a new assessee and there is no question of opting for exemption in advance. He has paid the service tax without knowing the fact that the appellant is entitled to claim the threshold exemption of Rs. 8 lakhs as per the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to pay service tax on the commission received by him and applied for service tax registration and, therefore, he paid the service tax. So, there is no question to opt to go out of exemption limit as per the said Notification. Hence condition 2(1) of the said Notification is not applicable to the facts and circumstances of this case. Accordingly, the impugned order is set aside and the refund cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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