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2010 (9) TMI 71 - SC - Service TaxCommercial training or coaching - Computer Training Services - from 10th Sept., 2004 to 15th June, 2005 - Amendment to Exemption notification no. 24/2004 dated 10.09.2004 vide notification dated 16-6-2005 whether retrospective - Held that: - the Central Government was fully conscious of the fact that the said computer training institute should not get the exemption and intended the same to be shown by specifically excluding the same from the purview of the notification dt. 10th Sept., 2004. The notification was also in operation from the date of its issuance, i.e., from 10th Sept., 2004 to 15th June, 2005 without there being any other intendment. Regarding retrospective effect - the said amendment was brought in by adding the proviso more or less in the nature of clarification and the same was made effective from 16th June, 2005. The Government thought it fit to make it abundantly clear by issuing the said notification. The liability, so far as the respondent is concerned, to pay the service-tax between the period 10th Sept., 2004 to 15th June, 2005, therefore subsisted. - Decided in favor of revenue - HC order reversed
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