https://www.taxtmi.com/caselaws?id=353909 A taxable service provider that elects to pay service tax at the start of a financial year cannot withdraw that choice mid-year to claim the small-scale service provider exemption. The notification permitted a provider to forgo the exemption and pay tax, but once that option was exercised for a financial year, it remained binding for the rest of that year. As the appellant paid service tax for the initial part of the year and later sought exemption for the same year, the mid-year switch was impermissible on the plain terms of the notification. The denial of exemption was upheld and the appeal failed. en-us Tue, 30 May 2017 00:00:00 +0530 Wed, 14 Feb 2018 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353909 A taxable service provider that elects to pay service tax at the start of a financial year cannot withdraw that choice mid-year to claim the small-scale service provider exemption. The notification permitted a provider to forgo the exemption and pay tax, but once that option was exercised for a financial year, it remained binding for the rest of that year. As the appellant paid service tax for the initial part of the year and later sought exemption for the same year, the mid-year switch was impermissible on the plain terms of the notification. The denial of exemption was upheld and the appeal failed. Case-Laws Service Tax Tue, 30 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353909