No Service tax exemption if conditions of exemption Notification not fulfilled

N.M. Zackriah & Co. Vs Commissioner of Service Tax (CESTAT Chennai) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Chennai has issued an order in the case of N.M. Zackriah & Co. vs. Commissioner of Service Tax, emphasizing that service tax exemptions cannot be claimed without fulfilling the prescribed conditions. This article provides a comprehensive analysis of the CESTAT’s decision. The case revolves around N.M. Zackriah & Co., which is engaged in the manufacture and export of Full Shoes and Shoe Uppers. The company utilized services classified under ‘...