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2020 (3) TMI 660 - HC - Service TaxRefund of Service Tax - Time Limitation - reverse charge mechanism - Benefit of N/N. 41/2007-ST dated 6th October 2007 (amended by the notification No. 17/2008-ST dated 1st April 2008) - HELD THAT:- The clause 2 (e) of the Notification No. 41/2007-ST must be applied strictly, and the Appellant cannot selectively seek relief of the said notification. The CESTAT has passed a laconic, well-reasoned and thorough order upholding the order of the Commissioner (Appeals), which merits absolutely no interference. It is trite, that while interpreting exemption notifications, such notifications have to be interpreted, stricto sensu. The question of law raised in this appeal is answered against the Appellant and in favour of the Respondent - appeal dismissed.
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