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2015 (4) TMI 217 - AT - Service TaxExemption under Notification No.59/98-S.T., dated 16.10.1998 - Management Consultancy, Man-power Recruitment Agency Service - whether the appellants, the Practicing Chartered Accountants are eligible for benefit of the said notification from rendering service covered under the "Management Consultancy Services" - held that:- A benefit available on a plain reading of the notification cannot be denied retrospectively by issuing a notification. The Explanation introduced under Notification No.15/2002-S.T., dated 01.08.2002, therefore, takes effect only from the date of its issue. Therefore, ‘Man-power Recruitment Agent' it rendered during the period 16.10.1998 to 31.07.2002 confirmed in the impugned order cannot be sustained. - decision in the of M/s Deloitte Haskins & Sells Versus The Commissioner, C&ST, Ahmedabad [2014 (12) TMI 43 - CESTAT AHMEDABAD] followed - Decided in favour of assessee.
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