https://www.taxtmi.com/forum/issue?id=3517 A departmentally issued circular granted retrospective exemption for a category of services after an Adjudicating Authority had confirmed a demand of service tax, interest and penalty where the provider had availed the exemption. The question is whether the later circular nullifies the prior adjudication. Practical advice given: the adjudication is not automatically void and an appeal (and stay application if needed) should be filed, expressly relying on the departmental circular and treating it as explanatory or clarificatory of the exemption. en-us Sun, 23 Oct 2011 15:25:37 +0530 Thu, 23 Jan 2025 15:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3517 A departmentally issued circular granted retrospective exemption for a category of services after an Adjudicating Authority had confirmed a demand of service tax, interest and penalty where the provider had availed the exemption. The question is whether the later circular nullifies the prior adjudication. Practical advice given: the adjudication is not automatically void and an appeal (and stay application if needed) should be filed, expressly relying on the departmental circular and treating it as explanatory or clarificatory of the exemption. Discussion-Forum Service Tax Sun, 23 Oct 2011 15:25:37 +0530 https://www.taxtmi.com/forum/issue?id=3517