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TMI Blog2018 (1) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... Financial year, where the appellant had already opted for payment of service tax from beginning of the Financial year - Held that: - The notification dated 01.02.2007 in clear and unambiguous terms provides that the provider of taxable service has the option not to avail the exemption and pay service tax on the taxable services provided by him and such option, once exercised in a financial year, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner, Customs and Central Excise (Appeals-I), Jaipur, wherein exemption claimed by the appellant under Notification No. 4/2007-ST dated 01.02.2007 was denied, holding that the option to avail the exemption cannot be exercised in the middle of the Financial year, where the appellant had already opted for payment of service tax from beginning of the Financial year. 2. None appeared for the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in a financial year, shall not be withdrawn during the remaining part of such financial year. In this case, since the appellant had opted for payment of service tax at the beginning of the Financial year, as per the mandates of the said notification, it cannot change the option during the middle of the financial year, opting for the benefit provided under the said notification. 4. Therefore, I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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