exemption underservice tax

abatements 1179 views 2 replies

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…

 

Replies (2)

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

 


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