The opt-in can only be used through Annexure VII during the January - March window once this 15-day period has passed. If the registration application is denied, no declaration may be submitted

The court held that Chennai Police are not liable to service tax on Bundobast services prior to 1 June 2012 as the services are sovereign functions.

Once a levy has been held to be beyond the authority of law, a constitutional court is not expected to remain a silent spectator while the very same levy is sought to be continued through successive or similar notifications.