https://www.taxtmi.com/caselaws?id=379867 The appellant was found entitled to the value-based exemption under Notification No. 06/05-ST despite paying the service tax before opting for the exemption. Once the appellant opted for the exemption, it could not be withdrawn, allowing them to claim the exemption up to Rs. 8 lakhs. Citing a precedent under a similar issue, the Tribunal ruled in favor of the appellant, setting aside the previous order and allowing the appeal. 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 The appellant was found entitled to the value-based exemption under Notification No. 06/05-ST despite paying the service tax before opting for the exemption. Once the appellant opted for the exemption, it could not be withdrawn, allowing them to claim the exemption up to Rs. 8 lakhs. Citing a precedent under a similar issue, the Tribunal ruled in favor of the appellant, setting aside the previous order and allowing the appeal. Case-Laws Service Tax Tue, 02 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379867