Exemption notifications not retrospective unless legislature specifically provides so

CESTAT, CHENNAI BENCH Srilankan Airlines versus Commissioner of Service Tax, Chennai FINAL ORDER NO. 818 OF 2012 MISC. ORDER NO. 601 OF 2012 APPLICATION NO. ST/AG/498 OF 2007 APPEAL NO. ST/107 OF 2007 JULY  16, 2012 ORDER Mathew John, Technical Member  The appellants are engaged in the business of transportation of cargo by air. For the period 15-3-2005 to 23-6-2005 they did not pay any Service Tax on such services rendered by them. Revenue issued show cause notice demanding Service Tax and Education Cess totaling to over Rs. 1.80 crores for the said period and the notice ha...