https://www.taxtmi.com/caselaws?id=362722 Under the small scale service tax exemption, a taxable service provider may choose not to avail the exemption, but once that option is exercised in a financial year it cannot be withdrawn for the rest of that year. The appellant had opted to pay service tax at the start of the year and later sought to claim the exemption threshold and refund the tax paid. That course was inconsistent with the condition attached to Notification No. 6/2005-ST, and the earlier Tribunal view on mid-year withdrawal of the option was followed. The refund rejection was therefore upheld. en-us Fri, 29 Jun 2018 00:00:00 +0530 Mon, 02 Jul 2018 08:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362722 Under the small scale service tax exemption, a taxable service provider may choose not to avail the exemption, but once that option is exercised in a financial year it cannot be withdrawn for the rest of that year. The appellant had opted to pay service tax at the start of the year and later sought to claim the exemption threshold and refund the tax paid. That course was inconsistent with the condition attached to Notification No. 6/2005-ST, and the earlier Tribunal view on mid-year withdrawal of the option was followed. The refund rejection was therefore upheld. Case-Laws Service Tax Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362722