https://www.taxtmi.com/forum/issue?id=4482 Whether exemptions under the mega notification are compulsory or optional depends on the notification's plain wording and conditions. If a job worker charges service tax, the recipient generally may take CENVAT credit; if the notification mandates exemption, the service provider may not validly charge service tax, and availing the exemption can trigger credit reversal or payment obligations under Rule 6 of the CENVAT Credit Rules. en-us Tue, 07 Aug 2012 12:59:03 +0530 Thu, 23 Jan 2025 15:57:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4482 Whether exemptions under the mega notification are compulsory or optional depends on the notification's plain wording and conditions. If a job worker charges service tax, the recipient generally may take CENVAT credit; if the notification mandates exemption, the service provider may not validly charge service tax, and availing the exemption can trigger credit reversal or payment obligations under Rule 6 of the CENVAT Credit Rules. Discussion-Forum Service Tax Tue, 07 Aug 2012 12:59:03 +0530 https://www.taxtmi.com/forum/issue?id=4482