https://www.taxtmi.com/highlights?id=59002 Rejection of refund claim of service tax - construction of Government buildings - refund arising as a result of restoration of exemption benefit of N/N/. 12/2012 and 25/2012 dated 20/06/2016 - Prospective effect or retrospective effect - since it was prospective in effect, the appellant was not entitled for any exemption - SC dismissed the appeal of the assessee en-us Sat, 31 Jul 2021 09:49:57 +0530 Sat, 31 Jul 2021 09:49:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59002 Rejection of refund claim of service tax - construction of Government buildings - refund arising as a result of restoration of exemption benefit of N/N/. 12/2012 and 25/2012 dated 20/06/2016 - Prospective effect or retrospective effect - since it was prospective in effect, the appellant was not entitled for any exemption - SC dismissed the appeal of the assessee Highlights Service Tax Sat, 31 Jul 2021 09:49:57 +0530 https://www.taxtmi.com/highlights?id=59002