Denial of exemption benefit of Notification No. 32/2004-ST -...
Denial of Exemption Benefit: CBEC Circulars Cannot Change Scope or Conditions of Notification No. 32/2004-ST.
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Service TaxMarch 16, 2015Case LawsAT
Denial of exemption benefit of Notification No. 32/2004-ST - CBEC circulars cannot restrict or expand the amplitude of an exemption notification nor can they add/subtract conditionalities thereto/there from. - AT