https://www.taxtmi.com/caselaws?id=204234 An exemption notification for small-value service providers was treated as optional, allowing the assessee either to avail the exemption or to pay service tax. Once the assessee chose to pay tax during the financial year, that election could not be withdrawn for the rest of the year under clause 2(i). A later claim that the payment was made on wrong advice did not change the legal effect of the exercised option. The exemption was therefore unavailable, and the demand, interest, and penalty were sustained. en-us Fri, 29 Oct 2010 00:00:00 +0530 Wed, 21 Dec 2011 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204234 An exemption notification for small-value service providers was treated as optional, allowing the assessee either to avail the exemption or to pay service tax. Once the assessee chose to pay tax during the financial year, that election could not be withdrawn for the rest of the year under clause 2(i). A later claim that the payment was made on wrong advice did not change the legal effect of the exercised option. The exemption was therefore unavailable, and the demand, interest, and penalty were sustained. Case-Laws Service Tax Fri, 29 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204234