https://www.taxtmi.com/caselaws?id=405343 Retrospective exemption under Notification No. 09/2016-ST was applied to construction services rendered to Haryana Housing Board for 2015-16, after the legal position on the Board's status as a government authority had been settled and the services were treated as exempt from service tax. The commentary states that the refund entitlement crystallised on the basis of that later determination, so the notification's time limit could not be used to defeat the claim. It also notes parity with another claimant who had received refund for the same activity, supporting the appellant's entitlement to refund with interest. en-us Mon, 15 Mar 2021 00:00:00 +0530 Thu, 18 Mar 2021 09:32:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405343 Retrospective exemption under Notification No. 09/2016-ST was applied to construction services rendered to Haryana Housing Board for 2015-16, after the legal position on the Board's status as a government authority had been settled and the services were treated as exempt from service tax. The commentary states that the refund entitlement crystallised on the basis of that later determination, so the notification's time limit could not be used to defeat the claim. It also notes parity with another claimant who had received refund for the same activity, supporting the appellant's entitlement to refund with interest. Case-Laws Service Tax Mon, 15 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405343