2010 (9) TMI 404

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....nbsp;  None, for the Appellant. Shri V.K. Singh, SDR, for the Respondent. [Order]. - This appeal has been filed by the appellant against the order of denial of exemption under Notification No. 6/2005-S.T., dated 1-3-2005 as amended. 2. The facts of the case are that the appellant filed a refund claim of Rs. 98,880/- on 21-5-2008 under Section 11-B of the Central Excise Act, 1....

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....of aggregate value not exceeding the prescribed limit (Rs. 8 lakhs as per Notification No. 4/2007-S.T., dated 1-3-2007) in any financial year subject to fulfilment of the condition specified in the said Notification. The refund claim was rejected, holding that the appellant has not exercised to opt for the exemption under the above Notification and hence not entitled for the refund claim. Aggrieve....

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....der the category of real estate agent on 20-11-2007. It is also a fact that the appellant did not recover any service tax from his client. He has also paid the service tax on the said commission of Rs. 20 lakhs and not claimed the basic exemption of Rs. 8 lakhs as per Notification No. 6/2005-S.T., dated 1-3-2005 as amended. The lower authorities have denied the refund claim holding that the appell....

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.... exemption if once he has not opted for exemption in advance. In this case the appellant has got registered with the department on 20-11-2007 and paid the service tax on whole of the commission received by him. The assessee is a new assessee and there is no question of opting for exemption in advance. He has paid the service tax without knowing the fact that the appellant is entitled to claim the ....