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        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.

        <h1>Retrospective amendment prompts remand in dispute over charitable status of educational services and service tax demand.</h1> The tribunal held Great Lakes Institute of Management to be a charitable organization whose primary activity is public utility educational services rather than a profit motivated commercial concern, and allowed the appeal against service tax demand; the Supreme Court, in view of a later retrospective amendment, remanded the case for de novo consideration under the amended statute.

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