exemption underservice tax

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