2014 (6) TMI 490

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..... tion No. 20/2009-S.T., dated 7-7-2009 and the retrospective effect was granted to the exemption through Section 75 of the Finance Act, 2011 and the same is applicable from 1-4-2000. Therefore, the activity undertaken by the appellants is not chargeable to Service Tax with effect from 1-4-2000 and admittedly, in this case the period involved is 1-4-2000 to 31-3-2004. Therefore, no demand can surviv .....

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..... No. 20/2009-S.T., dated 7-7-2009 and the retrospective effect was granted to the exemption through Section 75 of the Finance Act, 2011 and the same is applicable from 1-4-2000. Therefore, the activity undertaken by the appellants is not chargeable to Service Tax with effect from 1-4-2000 and admittedly, in this case the period involved is 1-4-2000 to 31-3-2004. Therefore, no demand can survive. A .....

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