SC: No liberal approach to be adopted in interpreting service tax exemption notifications

Krishi Upaj Mandi Samiti Vs Commissioner of Central Excise and Service Tax (Supreme Court of India) Conclusion:  Exemption notification should not be liberally construed and it was for the assessee to show that he came within the purview of the notification as on and after 01.07.2012, such activity by the Market Committees was put in the Negative List, it could safely be said that under the 2006 circular, the Market Committees were not exempted from payment of service tax on such activities. Held: Assessee-mandi samiti contended that as the activity of allotment of shops/premises/spaces to tr...