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1. GENERAL EXEMPTIONS AND ABATEMENTS IN SERVICE TAX - Article

2. The Finance Bill 2012 :Amendments in relation to exemptions under Income-tax Act 1961 - Article

3. Exemption under Notification 4/2004 - Rule 6(3)(C) of the CENVAT Credit Rules – Supply of services to SEZ - in view of retrospective amendment stay granted - AT

4. Repair & Maintenance Service of Road - exemption vide notification dtd 27.7.09 is not retrospective. – writ petition can’t be admitted at summon stage - HC

5. Commercial training or coaching Service, no exemption during 10.9.04 to 15.6.05 – Amendment to the notf 24/04 is not retrospective – HC order reversed - SC

6. Exemption to repair and maintenance of Road, not 23/09 is not retrospective

7. Renting of Immovable Property Service - non-payment of service tax - retrospective amendment - The recovery of the service tax on Renting of Immovable Property cannot be...

8. Service Tax on Construction Services / Works Contract wherein the cost of Land is involved - Retrospective amendment - Service Tax

9. Refund of service tax due to retrospective exemption - period of limitation - the petitioner could not have as a matter of right claimed such exemption and/or even...

10. Manner of calculating interest on delayed payment of tax - Fresh set of rule introduced with retrospective effect - Rule 88B of the Central Goods and Services Tax Rules, 2017