https://www.taxtmi.com/caselaws?id=198242 Belated compliance with the conditions in Notification No. 18/2009-ST was treated as procedural and regulatory rather than mandatory, so delay in filing the prescribed information and return did not by itself justify denial of the exemption benefit. The exemption was therefore held to remain available despite the late fulfilment of conditions, and the matter was decided in favour of the assessee without further examination of the limitation plea. en-us Fri, 07 Apr 2017 00:00:00 +0530 Wed, 17 Jul 2019 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198242 Belated compliance with the conditions in Notification No. 18/2009-ST was treated as procedural and regulatory rather than mandatory, so delay in filing the prescribed information and return did not by itself justify denial of the exemption benefit. The exemption was therefore held to remain available despite the late fulfilment of conditions, and the matter was decided in favour of the assessee without further examination of the limitation plea. Case-Laws Service Tax Fri, 07 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198242