Rescission of notification withdraws prior service tax rule while preserving actions taken before its repeal. The Central Government, acting in the public interest under powers conferred by the Finance Act, rescinds the earlier service tax notification of 2006 and includes a savings clause preserving validity of acts or omissions prior to the rescission; the rescission takes effect from the specified commencement date, thereby withdrawing the prior notification's prospective application.
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.
Rescission of notification withdraws prior service tax rule while preserving actions taken before its repeal.
The Central Government, acting in the public interest under powers conferred by the Finance Act, rescinds the earlier service tax notification of 2006 and includes a savings clause preserving validity of acts or omissions prior to the rescission; the rescission takes effect from the specified commencement date, thereby withdrawing the prior notification's prospective application.
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