https://www.taxtmi.com/caselaws?id=377998 The appellant, a shop owner in Mysore, was initially levied service tax for renting immovable property but later filed revised ST-3 returns to claim threshold exemption under Notification No.6/2005. Despite the department's argument that the appellant forfeited the exemption by paying tax initially, the Tribunal found in favor of the appellant. The Tribunal considered the timely rectification through revised returns and the total rental income falling below the threshold limit, ultimately setting aside the impugned order and allowing the appeal. en-us Tue, 02 Apr 2019 00:00:00 +0530 Sat, 06 Apr 2019 06:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377998 The appellant, a shop owner in Mysore, was initially levied service tax for renting immovable property but later filed revised ST-3 returns to claim threshold exemption under Notification No.6/2005. Despite the department's argument that the appellant forfeited the exemption by paying tax initially, the Tribunal found in favor of the appellant. The Tribunal considered the timely rectification through revised returns and the total rental income falling below the threshold limit, ultimately setting aside the impugned order and allowing the appeal. Case-Laws Service Tax Tue, 02 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377998