https://www.taxtmi.com/caselaws?id=362722 The Tribunal upheld the order rejecting the appellant's claim for a refund of Service Tax, finding that the appellant violated the exemption condition under Notification No. 6/2005-ST by initially paying the tax and later seeking exemption. The Tribunal emphasized that once the option to pay Service Tax is exercised at the start of the financial year, it cannot be changed to avail the exemption later. Consequently, the appellant's appeal was dismissed based on the violation of the exemption condition. 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 The Tribunal upheld the order rejecting the appellant's claim for a refund of Service Tax, finding that the appellant violated the exemption condition under Notification No. 6/2005-ST by initially paying the tax and later seeking exemption. The Tribunal emphasized that once the option to pay Service Tax is exercised at the start of the financial year, it cannot be changed to avail the exemption later. Consequently, the appellant's appeal was dismissed based on the violation of the exemption condition. Case-Laws Service Tax Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362722