https://www.taxtmi.com/caselaws?id=202679 The Supreme Court of India held that the Tribunal's order, which had proceeded on the earlier view in Great Lakes Institute of Management Ltd., could not stand after insertion of the Explanation in section 65(105)(zzc) of the Finance Act, 1999 with effect from 1 July 2003. The impugned judgment was set aside and the matter remanded to the Tribunal for fresh consideration in light of the amendment. No final adjudication was made on the merits of the tax liability. en-us Fri, 04 Feb 2011 00:00:00 +0530 Wed, 15 Jun 2011 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202679 The Supreme Court of India held that the Tribunal's order, which had proceeded on the earlier view in Great Lakes Institute of Management Ltd., could not stand after insertion of the Explanation in section 65(105)(zzc) of the Finance Act, 1999 with effect from 1 July 2003. The impugned judgment was set aside and the matter remanded to the Tribunal for fresh consideration in light of the amendment. No final adjudication was made on the merits of the tax liability. Case-Laws Service Tax Fri, 04 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202679