https://www.taxtmi.com/caselaws?id=355694 Refund under an exemption or refund notification is available only if the services fall within the specified category during the relevant claim period. Services that were not covered when the claim period ended cannot be brought in by a later notification that enlarges the category prospectively. The refund claim under Notification No. 40/2007-ST therefore was not admissible for services added only from 1.4.2008 by Notification No. 17/2008-ST, and rejection of the claim was justified in law. en-us Tue, 05 Dec 2017 00:00:00 +0530 Sat, 17 Feb 2018 06:42:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355694 Refund under an exemption or refund notification is available only if the services fall within the specified category during the relevant claim period. Services that were not covered when the claim period ended cannot be brought in by a later notification that enlarges the category prospectively. The refund claim under Notification No. 40/2007-ST therefore was not admissible for services added only from 1.4.2008 by Notification No. 17/2008-ST, and rejection of the claim was justified in law. Case-Laws Service Tax Tue, 05 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355694