Rejection of refund claim of service tax - construction of Government buildings - Evidently, the...

Rejection of refund claim of service tax - construction of Government buildings - Evidently, the notification No. 12/2012 & 25/2012 ceased to exist w.e.f. 01/04/2015. The exemption was revived by notification dated 01/03/2016. But since it was prospective in effect, the appellant was not entitled for any exemption, which the appellant was aware of and with open mind and eyes deposited the service tax due with interest. .....

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