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2017 (4) TMI 585 - AT - Service TaxInterpretation of statute - condition (c) to first proviso of N/N. 41/2012-S.T., dated 29-6-2012 - Held that: - Notification has to be strictly construed and that the conditions for taking refund under notification also to be strictly interpreted - In the present case, the condition certainly does not state that amount in para 3 will be subtracted from the amount in para 2, or that the resultant amount will be equal to “para 2 minus para 3” or even that amount in para 2 will the minuend and amount in para 3 will be the subtrahend - appeal dismissed - decided against Revenue.
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