Rescission of notification under statutory power withdraws earlier service tax notification while preserving prior acts. The Central Government, invoking its statutory power under the Finance Act, rescinds the earlier service tax notification issued in April 1999, withdrawing that administrative instrument prospectively while expressly preserving the legal effect of actions and omissions completed before the rescission.
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 under statutory power withdraws earlier service tax notification while preserving prior acts.
The Central Government, invoking its statutory power under the Finance Act, rescinds the earlier service tax notification issued in April 1999, withdrawing that administrative instrument prospectively while expressly preserving the legal effect of actions and omissions completed before the rescission.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.