Conditions prescribed in New Service Tax Exemption Notification would Replace Old Notification: CESTAT [Read Order]

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that conditions prescribed in the new service tax exemption notification would replace old notification. The appellants, M/s. Upshot Utility Services who are registered with the Service Tax Department for providing Manpower Recruitment Agency Services had filed half-yearly ST-3 return for the…