2015 (7) TMI 1222

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..... e Tax on service recipients came into force on 16-8-2002 without giving any retrospective effect to the said provision. Since the period of dispute is in respect of the year 1999, much prior to the aforesaid date of 16-8-2002, the CESTAT has rightly set aside the demand of Service Tax - appeal dismissed - decided against Revenue. - Civil Appeal No. 7102 of 2005 with C.A. No. 2889 of 2006. Civil A .....

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