https://www.taxtmi.com/caselaws?id=442458 Exemption notifications must be strictly complied with, and the claimant bears the burden of proving fulfilment of every stipulated condition. Here, the appellant failed to produce the prescribed shipping bills, the agreement or contract with the foreign agent, and the original documents evidencing actual commission payment. The failure to file the required return in time and the plea of a merely procedural lapse did not cure the non-compliance. As the mandatory conditions of the service tax exemption were not established, denial of the benefit was justified and the demand confirmation was sustained. en-us Fri, 01 Sep 2023 00:00:00 +0530 Sat, 02 Sep 2023 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442458 Exemption notifications must be strictly complied with, and the claimant bears the burden of proving fulfilment of every stipulated condition. Here, the appellant failed to produce the prescribed shipping bills, the agreement or contract with the foreign agent, and the original documents evidencing actual commission payment. The failure to file the required return in time and the plea of a merely procedural lapse did not cure the non-compliance. As the mandatory conditions of the service tax exemption were not established, denial of the benefit was justified and the demand confirmation was sustained. Case-Laws Service Tax Fri, 01 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442458