ST : Exemption notifications cannot be considered to be retrospective unless legislature specifically provides so

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