ST : Exemption notifications cannot be considered to be retrospective unless legislature specifically provides so
ST
: Transportation of export cargo is substantially performed outside
India and amounts to export of service during period from 15-3-2005 to
16-6-2005
ST : Transportation of export cargo, consideration wherefor is received in Indian rupees, doesn't amount to
export of service
ST
: Though, generally, if there is a reason for extending benefit of
section 80, extended period should not be invoked for demanding service
tax, but, since section 80 mentions penalty under section 78, there may
be exceptional cases where waiver can be granted under section 80 even
when suppression is invoked
[2013] 32 taxmann.com 205 (Chennai - CESTAT)
CESTAT, CHENNAI BENCH
Srilankan Airlines
v.
Commissioner of Service Tax, Chennai