2017 (4) TMI 1286 - AT - Service Tax

Benefit of N/N. 18/2009-ST dated 7.7.2009 - whether fulfillment of conditions prescribed in the N/N. 18/2009-ST dated 7.7.2009 belatedly will entitle the appellant to benefit of the said exemption notification? - Held that - Reading of the notification shows that the above conditions are regulatory in nature and not mandatory to avail the exemption. If the procedure prescribed is not fulfilled there would be no consequence of denial of the benefit of the notification - appeal allowed.

Summary

The appeal questioned whether fulfilling conditions in Notification No. 18/2009-ST belatedly allows exemption benefit. The notification's conditions are regulatory, not mandatory. Failure to fulfill procedural conditions does not deny exemption. Adjudication was found to be time-barred. The appeal was allowed.