Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2010 (10) TMI 374

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... es had exercised their option to pay tax - Such option, once exercised in a financial year, shall not be withdrawn during the remaining part of such financial year” - The plea of the assessee that it was due to wrong advice that they chose to register and pay service tax does not alter the factual position of having opted to pay tax and hence not opted for availing the benefit of notification - He .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... fit of exemption and, therefore, could not resile from it during the remaining part of the financial year. 2. I have heard both sides. The plea of the assessee that it was due to wrong advice that they chose to register and pay service tax does not alter the factual position of having opted to pay tax and hence not opted for availing the benefit of notification. As per clause 2 (i) the provider .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates