https://www.taxtmi.com/caselaws?id=332375 The court held that the conditions stipulated in the exemption notification are not mere procedural formalities but essential requirements that must be strictly complied with. The doctrine of substantial compliance cannot be applied to these conditions, as they are crucial for maintaining the integrity of the exemption process. The appeals were allowed, the Tribunal's decision was set aside, and strict compliance with the exemption conditions was emphasized to uphold the system's integrity. en-us Wed, 31 Aug 2016 00:00:00 +0530 Tue, 10 Jan 2017 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332375 The court held that the conditions stipulated in the exemption notification are not mere procedural formalities but essential requirements that must be strictly complied with. The doctrine of substantial compliance cannot be applied to these conditions, as they are crucial for maintaining the integrity of the exemption process. The appeals were allowed, the Tribunal's decision was set aside, and strict compliance with the exemption conditions was emphasized to uphold the system's integrity. Case-Laws Service Tax Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332375