https://www.taxtmi.com/caselaws?id=389839 The tribunal upheld the original authority's decision, dismissing the appellant's appeal regarding entitlement to exemption notifications No. 34/2004-ST and No. 41/2007-ST. The appellant failed to provide evidence meeting the exemption criteria for both notifications, leading to the rejection of their claims. Additionally, the tribunal found the invocation of the extended period of limitation appropriate due to the appellant's awareness of their tax obligations. Compliance with exemption criteria, conditions for tax refunds, and tax obligations is crucial to avoid the invocation of extended limitation periods. en-us Tue, 19 Nov 2019 00:00:00 +0530 Wed, 18 Nov 2020 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389839 The tribunal upheld the original authority's decision, dismissing the appellant's appeal regarding entitlement to exemption notifications No. 34/2004-ST and No. 41/2007-ST. The appellant failed to provide evidence meeting the exemption criteria for both notifications, leading to the rejection of their claims. Additionally, the tribunal found the invocation of the extended period of limitation appropriate due to the appellant's awareness of their tax obligations. Compliance with exemption criteria, conditions for tax refunds, and tax obligations is crucial to avoid the invocation of extended limitation periods. Case-Laws Service Tax Tue, 19 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389839