No service tax on Employees' State Insurance Corporation services before the July 2012 cutoff, overriding prior charging provision. No service tax shall be levied or collected on taxable services provided by the Employees' State Insurance Corporation for the period prior to 1 July 2012, notwithstanding the earlier form of section 66, thereby removing service tax liability for those services in the specified retrospective period.
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Provisions expressly mentioned in the judgment/order text.
No service tax on Employees' State Insurance Corporation services before the July 2012 cutoff, overriding prior charging provision.
No service tax shall be levied or collected on taxable services provided by the Employees' State Insurance Corporation for the period prior to 1 July 2012, notwithstanding the earlier form of section 66, thereby removing service tax liability for those services in the specified retrospective period.
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