Refund of Service Tax Denied for GTA Services Rendered Before Exemption Date in Notification No. 41/2007.

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....Eligibility for refund of Service tax - Notification No. 41/2007 - GTA service was rendered during October, 2007 to December, 2007. During the said period, the said service was not eligible for exemption under that notification as it was added in the said notification for the purpose of exemption w.e.f. 19-2-2008 - AT....