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Service Tax - Highlights / Catch Notes

Home Highlights August 2011 Year 2011 This

Retrospection amendment in service tax - The plenary power of ...


Parliament's Power to Enact Retroactive Laws Confirmed, Must Comply with Article 14, Including Service Tax Amendments.

August 24, 2011

Case Laws     Service Tax     HC

Retrospection amendment in service tax - The plenary power of Parliament to legislate can extend to enacting legislation both with prospective and with retrospective effect, subject to the mandate of Article 14 of the Constitution. - HC

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