Dear Members
pls clarify whether the Amended notification issued on 27th Feb 2010 as against Notification no.24/2004 issued on 10th Sep 2004 is applicable with retrospective effect or not ???
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Amended notification no.24/2004 of service tax
Replies (2)
No, as the notification has to come into force on and from the date of its publication in the Gazette of India and nothing in the notification indicates that it shall have retrospective effect, it will we effective prospectively.
Noti.no.3/2010 is not retrospective.
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