Refund Claim for Electricity Service Tax Not Barred by Time; Retrospective Exemption Applies Under Notification No. 45/2010-ST. https://www.taxtmi.com/highlights?id=30528 Refund - period of limitation - retrospective exemption on all taxable services relating to Transmission and Distribution of Electricity - Refund is not hit by infirmities of time bar and cannot also be rejected on the ground that the Notification No. 45/2010-ST is not applicable to the appellant - AT en-us Thu, 28 Jul 2016 20:43:15 +0530 Thu, 28 Jul 2016 20:43:15 +0530 TaxTMI RSS Generator Refund Claim for Electricity Service Tax Not Barred by Time; Retrospective Exemption Applies Under Notification No. 45/2010-ST. https://www.taxtmi.com/highlights?id=30528 Refund - period of limitation - retrospective exemption on all taxable services relating to Transmission and Distribution of Electricity - Refund is not hit by infirmities of time bar and cannot also be rejected on the ground that the Notification No. 45/2010-ST is not applicable to the appellant - AT Highlights Service Tax Thu, 28 Jul 2016 20:43:15 +0530 https://www.taxtmi.com/highlights?id=30528