AdvertisementShen Long Bio-Tech (India) Private Limited Vs Commissioner of GST And Central Excise (Madras High Court) The Madras High Court considered a Civil Miscellaneous Appeal challenging the Tribunal’s order rejecting the assessee’s refund claim made under the Finance Act, 2017, which granted retrospective effect to an exemption relating to service tax. The principal issue before the Court was whether the appellant was entitled to the benefit of Notification No. 41/2016 dated 22.09.2016 issued by the Ministry of Finance, Government of India, exempting taxable services provided by State Gov...