https://www.taxtmi.com/caselaws?id=440031 The Tribunal held that the respondent-assessee, engaged in manufacturing and services, was entitled to exemption under Notification No. 17/2004-ST despite the Revenue's argument against it. Regarding Section 66A of the Finance Act, 1994, the Tribunal ruled in favor of the respondent-assessee, emphasizing the applicability of the exemption to the recipient of services. The appeal by the Revenue was dismissed, and the cross objection by the respondent-assessee was disposed of. en-us Mon, 03 Jul 2023 00:00:00 +0530 Fri, 07 Jul 2023 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440031 The Tribunal held that the respondent-assessee, engaged in manufacturing and services, was entitled to exemption under Notification No. 17/2004-ST despite the Revenue's argument against it. Regarding Section 66A of the Finance Act, 1994, the Tribunal ruled in favor of the respondent-assessee, emphasizing the applicability of the exemption to the recipient of services. The appeal by the Revenue was dismissed, and the cross objection by the respondent-assessee was disposed of. Case-Laws Service Tax Mon, 03 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440031