https://www.taxtmi.com/caselaws?id=775816 The CESTAT Chennai held that the amendment to Notification No.25/2012-ST by Notification No.6/2014-ST is prospective, not retrospective, and the unamended exemption at entry 25(a) applies to the appellant's refund claim for service tax paid from July 2012 to September 2013. The appellant, as a governmental authority, falls within the exemption scope for services related to water supply. However, the refund claim is subject to the limitation period under Section 11B of the Central Excise Act, 1944, as applied to the Finance Act. The appellant can claim refund only for the tax paid within the limitation period, provided it submits a certificate from an independent chartered accountant confirming no unjust enrichment. The matter was remanded to the adjudicating authority to quantify and refund the eligible amount after due notice to the appellant. The impugned order was set aside. en-us Mon, 28 Jul 2025 00:00:00 +0530 Fri, 01 Aug 2025 08:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775816 The CESTAT Chennai held that the amendment to Notification No.25/2012-ST by Notification No.6/2014-ST is prospective, not retrospective, and the unamended exemption at entry 25(a) applies to the appellant's refund claim for service tax paid from July 2012 to September 2013. The appellant, as a governmental authority, falls within the exemption scope for services related to water supply. However, the refund claim is subject to the limitation period under Section 11B of the Central Excise Act, 1944, as applied to the Finance Act. The appellant can claim refund only for the tax paid within the limitation period, provided it submits a certificate from an independent chartered accountant confirming no unjust enrichment. The matter was remanded to the adjudicating authority to quantify and refund the eligible amount after due notice to the appellant. The impugned order was set aside. Case-Laws Service Tax Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775816