https://www.taxtmi.com/caselaws?id=379867 A validly exercised small scale exemption could not be denied merely because service tax was paid on some initial transactions in the same financial year. The denial was based on the view that early payment amounted to non-availment of the exemption, but the applicable condition did not treat such payment as a withdrawal of the exemption once opted. The objection relating to Cenvat credit also fell away after reversal of the credit. Applying the same principle earlier affirmed for the corresponding excise exemption, the appellant was entitled to exemption under Notification No. 06/05-ST up to the aggregate value of Rs. 8 lakhs, and the impugned order was set aside. en-us Tue, 02 Apr 2019 00:00:00 +0530 Thu, 09 May 2019 06:27:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379867 A validly exercised small scale exemption could not be denied merely because service tax was paid on some initial transactions in the same financial year. The denial was based on the view that early payment amounted to non-availment of the exemption, but the applicable condition did not treat such payment as a withdrawal of the exemption once opted. The objection relating to Cenvat credit also fell away after reversal of the credit. Applying the same principle earlier affirmed for the corresponding excise exemption, the appellant was entitled to exemption under Notification No. 06/05-ST up to the aggregate value of Rs. 8 lakhs, and the impugned order was set aside. Case-Laws Service Tax Tue, 02 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379867