Polyspin Exports Ltd. vs UOI
Challenge to Explanation to s.65(105) of Finance Act 1994 read with amended rule 2(1)(d)(iv) of Service Tax Rules 1994-No power on authorities to levy service tax prior to 17 April 2006, Explanation to s.65(105) deleted after introduction of s.66A, Show cause notices issued prior to 17 April 2006 and on the basis of Explanation to s.65(105) quashed-The petitioner prayed for a declaration that Explanation to s.65(105) of the Finance Act 1994 read with amended rule 2(1)(d)(iv) of the Service Tax Ru [LexDoc Id : 409718]
