TMI Blog2021 (7) TMI 1261X X X X Extracts X X X X X X X X Extracts X X X X ..... e Central Excise Rules, 1944 - it was held by High Court that 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. HE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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