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Service Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Training or coaching services - retrospective amendment - Vires ...

Service Tax

April 29, 2017

Training or coaching services - retrospective amendment - Vires of explanation added to section 65(105)(zzc) - Once there is a power to make retrospective amendment and of the above nature, then, one cannot pick one or two words from the explanation and read them in isolation. The explanation would have to be read as a whole - Petition dismissed - HC

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