Temporal reference in service tax corrigendum narrowed to previous financial year, clarifying which period applies to the notification. Corrigendum replaces the phrase 'current or previous financial year' with 'previous financial year', thereby confining the notification's operative condition to the previous financial year only and removing reference to the current financial year.
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Provisions expressly mentioned in the judgment/order text.
Temporal reference in service tax corrigendum narrowed to previous financial year, clarifying which period applies to the notification.
Corrigendum replaces the phrase "current or previous financial year" with "previous financial year", thereby confining the notification's operative condition to the previous financial year only and removing reference to the current financial year.
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