https://www.taxtmi.com/article/detailed?id=1945 Exemption notifications determine which services are exempt from service tax, operate prospectively unless expressly retrospective, and may provide relief by refund or rebate. Claimants must prove eligibility. Substantive conditions are construed strictly while procedural conditions may be liberally construed. Taxpayers may choose the most beneficial notification when multiple exemptions exist; authorities cannot force a taxpayer to adopt a less favourable notification. Clarificatory notifications restoring benefits are generally retrospective, definitions in a notification are confined to that notification, and exemptions are not to be read by implication. en-us Mon, 12 Nov 2012 22:14:43 +0530 Mon, 12 Nov 2012 22:14:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1945 Exemption notifications determine which services are exempt from service tax, operate prospectively unless expressly retrospective, and may provide relief by refund or rebate. Claimants must prove eligibility. Substantive conditions are construed strictly while procedural conditions may be liberally construed. Taxpayers may choose the most beneficial notification when multiple exemptions exist; authorities cannot force a taxpayer to adopt a less favourable notification. Clarificatory notifications restoring benefits are generally retrospective, definitions in a notification are confined to that notification, and exemptions are not to be read by implication. Articles Service Tax Mon, 12 Nov 2012 22:14:43 +0530 https://www.taxtmi.com/article/detailed?id=1945