Refund Claim - availing small service provider scheme under N/N. ...

Refund Claim Denied: Party Failed to Opt for Small Service Provider Exemption Under Notification No. 6/2005-ST Initially.

July 2, 2018

Case Laws Service Tax AT

Refund Claim - availing small service provider scheme under N/N. 6/2005-ST - rejection of refund on the ground that the appellant had not opted to avail the said exemption but had chosen to pay Service Tax in the beginning of the year - refund cannot be allowed.

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Refund Claim - availing small service provider scheme under N/N. ...

Refund Claim Denied: Party Failed to Opt for Small Service Provider Exemption Under Notification No. 6/2005-ST Initially.

July 2, 2018

Case Laws Service Tax AT

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