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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Service tax exemption grants retrospective relief for specified services to goods transport agencies, subject to invoice requirement and refund mechanism.</h1> Notification No. 1/2009 exempts specified taxable services provided to a goods transport agency for use in road goods transport from the whole of service tax, conditioned on the service provider's invoice stating the goods transport agency's name and address and the consignment note's name and date.

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