Service Provider's Value-Based Exemption Irrevocable Under Notification No. 06/05-ST After Initial Service Tax Payment.

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Full Text of the Document

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....Value based exemption - N/N. 06/05-ST - exemption to small service provider - Though the appellant have paid the service tax but first time opted for the exemption and as per the condition of the Notification once the exemption is opted, the same cannot be withdrawn.....