https://www.taxtmi.com/caselaws?id=77690 Where a taxable service provider opts under Notification No. 6/2005-S.T. to forgo the exemption and pay service tax, that election cannot be withdrawn during the same financial year. Service tax paid for the first half of the year remained payable, and a later surrender of registration did not undo the earlier option or satisfy the notification's condition. The refund claim was therefore not maintainable because the assessee had not complied with the exemption condition attached to the option exercised. en-us Tue, 18 May 2010 00:00:00 +0530 Mon, 01 Nov 2010 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77690 Where a taxable service provider opts under Notification No. 6/2005-S.T. to forgo the exemption and pay service tax, that election cannot be withdrawn during the same financial year. Service tax paid for the first half of the year remained payable, and a later surrender of registration did not undo the earlier option or satisfy the notification's condition. The refund claim was therefore not maintainable because the assessee had not complied with the exemption condition attached to the option exercised. Case-Laws Service Tax Tue, 18 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77690