Exemption notification cannot be given retrospective effect unless expressly provided

CESTAT, BANGALORE BENCH Ramky Infrastructure Ltd. V. Satya Murthy Joint Venture V/s. Commissioner of Service-tax, Hyderabad FINAL ORDER NOS. 299 TO 301 OF 2012 STAY ORDER NO. 77 OF 2012 APPEAL NOS. ST/476 OF 2009, 432 & 1589 OF 2010 ST/STAY/260 OF 2010 MAY 14, 2012 ORDER P.G. Chacko, Judicial Member The appeals, ST/476/2009 and ST/1589/2010, were filed by M/s. Ramky Infrastructure Ltd. – V. Satya Murthy Joint Venture (hereinafter referred to as Ramky-Murthy JV) and the third appeal, ST/432/2010, was filed by M/s. Maytas Infra Ltd.-Nagarjuna Construction Company Ltd....