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2008 (12) TMI 104 - AT - Service TaxInterpretation of amending notification - liability to tax on services rendered by the appellant-C.A. under the head “Management Consultant” and “Man-power Recruitment Agency” - Notification No.15/2002-ST dt. 01.08.02 amending the Notification No.59/98-ST dt. 16.10.98 – held that in absence of specific stipulation as regard to date of effect, amending notification is effective prospectively – therefore appellant is exempted u/not. 59/98, prior to amendment made by Not. 15/02 on 01.08.02
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