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2010 (2) TMI 230 - AT - Service TaxTechnical testing and analysis service- whether the services rendered by the appellants can be considered to be export of service would be required to be examined, only if it is held that amendment has retrospective effect? Held that- this explanation cannot have retrospective effect. On this ground alone, appellants succeed.
whether the explanation introduced by way of amendment with effect from 01.5.2006 has retrospective effect or not? Held that-in the light of the various decisions concludes that this explanation cannot have retrospective effect.
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