Validation of notification: statutory provision declares retrospective effect of a finance ministry notification for service tax matters. The provision declares that the Government of India notification (G.S.R. 174(E), dated 3 April 1996) shall be deemed always to have had effect on and from 1 July 1994, operating notwithstanding the contrary provision in section 93 of the Finance Act, 1994; thereby validating and retrospectively giving operative effect to that ministerial notification concerning service taxation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Validation of notification: statutory provision declares retrospective effect of a finance ministry notification for service tax matters.
The provision declares that the Government of India notification (G.S.R. 174(E), dated 3 April 1996) shall be deemed always to have had effect on and from 1 July 1994, operating notwithstanding the contrary provision in section 93 of the Finance Act, 1994; thereby validating and retrospectively giving operative effect to that ministerial notification concerning service taxation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
