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2014 (1) TMI 769 - AT - Service TaxLiability to service tax - Retrospective or Prospective - Held that:- activity of the appellant falling under explanation of Section 65(19) of Finance Act, 1994 does not create a liability retrospectively - Following decision of assessee's own case in [2009 (5) TMI 110 - CESTAT, NEW DELHI] - UOI v. Martin Lottery Agencies Ltd. [2009 (5) TMI 1 - SUPREME COURT OF INDIA] - Decided in favour of assessee.
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