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2015 (3) TMI 523 - AT - Service TaxDenial of exemption benefit of Notification No. 32/2004-ST - Non fulfillment of conditions of Notification - Held that:- conditions prescribed by the CBEC circular dated 27.7.2005 seem to go beyond the requirement of the exemption notification. It is settled law that CBEC circulars cannot restrict or expand the amplitude of an exemption notification nor can they add/subtract conditionalities thereto/there from. However, this point is not being laboured here as the decision in the case is not predicated thereon. - Decided against Revenue.
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