Court :
CESTAT, New Delhi Bench
Brief :
The CESTAT, therefore, held that the CBEC was not given authority under Section 93 of the Finance Act, hence it is not permitted to provide exemptions or alter those already granted by the Central Government. As a result, the CBEC's circular cannot change the parameters of the exemption notification.
Citation :
SERVICE TAX APPEAL NO. 50233 OF 2016
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