SSI service tax exemption option cannot be availed from middle of the year

M/s. Butchaiah & Associates Vs Commissioner Of Central Tax (CESTAT Bangalore) As per the exemption Notification No. 6/2005-ST dated 01.03.2005, there is a condition which is to be complied with by the service provider and as per the condition, the provider of taxable service has an option not to avail the exemption and such exemption once exercised in a financial year, shall not be withdrawn during the remaining part of the year. In the present case, we find that this condition has been violated by the appellant and therefore, the Commissioner (A) has rightly come to the conclusion that th...