https://www.taxtmi.com/caselaws?id=376933 The Tribunal upheld the rejection of the refund claims for service tax filed beyond the prescribed time limit under Notification No. 40/2012 - ST. Emphasizing strict compliance with the conditions outlined in the exemption Notification, the Tribunal affirmed that meeting eligibility criteria and adhering to filing requirements within the specified time limit were essential for claiming exemption benefits. The decision underscored the importance of interpreting exemption Notifications rigorously and upheld the dismissal of the appeals due to non-compliance with the prescribed conditions. en-us Fri, 15 Mar 2019 00:00:00 +0530 Tue, 19 Mar 2019 00:03:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376933 The Tribunal upheld the rejection of the refund claims for service tax filed beyond the prescribed time limit under Notification No. 40/2012 - ST. Emphasizing strict compliance with the conditions outlined in the exemption Notification, the Tribunal affirmed that meeting eligibility criteria and adhering to filing requirements within the specified time limit were essential for claiming exemption benefits. The decision underscored the importance of interpreting exemption Notifications rigorously and upheld the dismissal of the appeals due to non-compliance with the prescribed conditions. Case-Laws Service Tax Fri, 15 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376933