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Service Tax - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Amendment in notification - retrospective effect or prospective? ...

Service Tax

June 26, 2017

Amendment in notification - retrospective effect or prospective? - A benefit available on a plain reading of the notification cannot be denied retrospectively by issuing a notification. The Explanation introduced under N/N. 15/2002-S.T., dated 01.08.2002, therefore, takes effect only from the date of its issue - demand set aside

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