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rejecting their request for issue of notification of exemption under Section
10(46) of the Income ... made an application with
the respondents for issue and grant of exemption notification under Section
10(46) of the Act. The respondents by letter dated
secondary function, which would entitle
a product to claim exemption under the exemption notification
covering "electrical machines with translation or dictionary function ... comes
within the parameters of the exemption clause or
exemption notification.
When there is ambiguity in exemption notification
which is subject to strict interpretation
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the petitioner on claim of exemption under notification dated 10th June,
2003.
5. Learned counsel for the respondent/Revenue ... already succeeded before the Tribunal on the question of grant
of exemption under notification dated 10th June, 2003 in other connected
appeals. The said order
advance towards PMC Charge were not
exempt from service tax under the exemption Notification No.25/12-ST,
which was qualified and restricted to contract ... contested the allegation stating that the PMC Charges were exempt
under Notification No.25/12-ST as they were a part and parcel of
construction
applicability of any notification
issued under sub-section (1) or order issued under sub-
section (2), insert an explanation in such notification or
order ... time within one year of issue of the
notification under sub-section (1) or order under sub-
section (2), and every such explanation shall have
which he admits short
levy on account of misclassification, under-
valuation, inapplicability of exemption notification
or Cenvat credit or otherwise and any such
application shall ... applicant admits regarding short levy on
account of misclassification, under-valuation, inapplicability of
exemption notification, CENVAT credit or otherwise have to be
stated
agree with the
Petitioners as they do not have any absolute exemption as
claimed by them. The Petitioners have understood the law and
its applicability ... premises and under the Notification issued on
19th October, 2002. Therefore, as regards this Perishable
Cargo Terminal, there cannot be any exemption. Similarly, the
argument
paragraph 2 of the Notification No.38/2015-2020 granting exemption of
imports/shipments made under the irrevocable LoCs opened prior ... February, 2016 had specific exemption in restricting the same to
import/shipments under LoCs opened prior to the date of Notification, i.e.,
5th February
date of the agreement with DMRC, in terms of Exemption
notification No.21/2012 dated 17th March, 2012. Subsequently,
CVD at the rate ... been examined and the AT observes as
under:-
a) With the exemption notified vide Customs
notification no. 12/2012-Cus dated
Notification No. 14/2015-CE dated 1st March, 2015, the Central
Government in public interest had granted exemption to all goods falling in
the First ... Central Excise Tariff Act, 1885 from whole of EC
leviable thereon under Section 93 of the Finance (No.2) Act, 2004.
Similarly, vide Notification
