2018 (1) TMI 645

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....R (TECHNICAL) For The Appellant : None For The Respondent : Mr. Amresh Jain, D.R. PER: S.K. MOHANTY ORDER This appeal is directed against the impugned order dated 23.07.2012 passed by the Commissioner, Customs and Central Excise (Appeals-I), Jaipur, wherein exemption claimed by the appellant under Notification No. 4/2007-ST dated 01.02.2007 was denied, holding that the option to ava....

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....in clear and unambiguous terms provides that the provider of taxable service has the option not to avail the exemption and pay service tax on the taxable services provided by him and such option, once exercised in a financial year, shall not be withdrawn during the remaining part of such financial year. In this case, since the appellant had opted for payment of service tax at the beginning of the ....