2022 (10) TMI 632

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..... d at revised rates - chargeability to service tax if the rates are revised by law during the operation of policy already issued and service tax liability is discharged - HELD THAT:- Considering the fact that the entire premium was paid prior to 10.09.2004 i.e. before the change in the rate of tax, has rightly observed and held that the assessee is not liable to pay the enhanced rate of tax. Appeal .....

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