https://www.taxtmi.com/caselaws?id=202801 The appellant, a real estate agent, paid service tax on a commission without claiming a basic exemption. The refund claim was initially denied for not opting for an exemption under Notification No. 6/2005-S.T. However, the appellant's lack of prior knowledge and the unique circumstances of a single transaction led to the court allowing the refund claim. The court found that the condition of opting for exemption in advance did not apply in this case, distinguishing it from previous judgments cited by the respondent. The appellant's honesty and specific situation resulted in the refund claim being approved. en-us Wed, 29 Sep 2010 00:00:00 +0530 Thu, 22 Dec 2011 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202801 The appellant, a real estate agent, paid service tax on a commission without claiming a basic exemption. The refund claim was initially denied for not opting for an exemption under Notification No. 6/2005-S.T. However, the appellant's lack of prior knowledge and the unique circumstances of a single transaction led to the court allowing the refund claim. The court found that the condition of opting for exemption in advance did not apply in this case, distinguishing it from previous judgments cited by the respondent. The appellant's honesty and specific situation resulted in the refund claim being approved. Case-Laws Service Tax Wed, 29 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202801