https://www.taxtmi.com/article/detailed?id=1937 Exemptions from service tax are specific carve-outs and generally prospective; clarificatory notifications may operate retrospectively. Substantial conditions in exemption notifications are to be strictly construed while procedural conditions may be construed liberally; the assessee bears the burden of proving entitlement. Where multiple notifications apply, the assessee may choose the most beneficial; notifications must be read as a whole, defined terms apply only to that notification, and there is no exemption by implication. Adjudication should not add conditions inconsistent with legislative intent and the purpose of the exemption governs its scope. en-us Wed, 31 Oct 2012 10:06:35 +0530 Wed, 31 Oct 2012 10:06:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1937 Exemptions from service tax are specific carve-outs and generally prospective; clarificatory notifications may operate retrospectively. Substantial conditions in exemption notifications are to be strictly construed while procedural conditions may be construed liberally; the assessee bears the burden of proving entitlement. Where multiple notifications apply, the assessee may choose the most beneficial; notifications must be read as a whole, defined terms apply only to that notification, and there is no exemption by implication. Adjudication should not add conditions inconsistent with legislative intent and the purpose of the exemption governs its scope. Articles Service Tax Wed, 31 Oct 2012 10:06:35 +0530 https://www.taxtmi.com/article/detailed?id=1937