https://www.taxtmi.com/caselaws?id=385938 The Tribunal held that the assessee's exemption claim under Notification No. 42/2011-ST required fresh factual examination because it was raised for the first time before the Tribunal and had not been considered by the adjudicating authority. As the notification's applicability, including any retrospective operation, depended on verification of eligibility conditions and relevant facts, the matter was remanded for de novo consideration. All issues were kept open for determination by the adjudicating authority. en-us Thu, 13 Jun 2019 00:00:00 +0530 Wed, 18 Sep 2019 08:14:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385938 The Tribunal held that the assessee's exemption claim under Notification No. 42/2011-ST required fresh factual examination because it was raised for the first time before the Tribunal and had not been considered by the adjudicating authority. As the notification's applicability, including any retrospective operation, depended on verification of eligibility conditions and relevant facts, the matter was remanded for de novo consideration. All issues were kept open for determination by the adjudicating authority. Case-Laws Service Tax Thu, 13 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385938