https://www.taxtmi.com/highlights?id=40869 Refund of service tax due to retrospective exemption - period of limitation - the petitioner could not have as a matter of right claimed such exemption and/or even consequently the refund of the tax paid - Section 103 of the Finance Act, 2014 cannot be said to be discriminatory and/or violative of Article 14 of the Constitution of India. en-us Thu, 16 Aug 2018 07:33:04 +0530 Thu, 16 Aug 2018 07:33:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=40869 Refund of service tax due to retrospective exemption - period of limitation - the petitioner could not have as a matter of right claimed such exemption and/or even consequently the refund of the tax paid - Section 103 of the Finance Act, 2014 cannot be said to be discriminatory and/or violative of Article 14 of the Constitution of India. Highlights Service Tax Thu, 16 Aug 2018 07:33:04 +0530 https://www.taxtmi.com/highlights?id=40869