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2008 (8) TMI 219 - AT - Service TaxC/F Agent – demand for period involving retrospective validation of levy on service recipients - scheme has undergone several changes by way of retrospective amendments to the definition of ‘assessee’ “person liable to collect” the tax and on the person on whom the liability can be fastened and on the requirement of filing returns – appellant has made a prima facie case in his favour as covered by SC decision in case of L.H. Sugar Factories Ltd. (supra) and Hindustan Zinc Ltd.- stay granted
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