2015 (7) TMI 1222

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..... Versus COMMISSIONER OF C. EX., CHENNAI [2005 (3) TMI 558 - CESTAT, CHENNAI] contested - Held that: - the provision of law authorising levy of Service 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 s .....

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