Dear all
I have encountered a problem ,in excise there is section 51(1A) of excise act 1944 which provides the excise exemption Is compulsory if the exemption is voluntary and unconditional.
Whether there is similar provision in service tax ie the exemption granted under the service tax is mandatory in nature or not
Reply accordingly and with the help relevant case law…
First of all sec quoted by u is 5A(1A) not 51(1A)......
n there is no corresponding similar provision under ST act...........
thus exemption is optional for assessee.......
Thanks Purvi
for ur reply
I wish to furtehr know that there is case law in excise Everst converest which provides the introduction of section 5A(1A) in that legislation
whether there is any relevent case law in service tax
regards
CAclubindia
