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    <title>2013 (6) TMI 563 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT Mumbai ruled in favor of the appellant, a recipient of GTA service, in a case challenging a service tax demand for a specific period. The Tribunal held that the show-cause notice issued after a retrospective amendment was not legally sustainable, following the precedent set by a previous case. The impugned order was set aside, and the appeal was allowed, emphasizing the importance of issuing show-cause notices within the relevant period for compliance with retrospective legislative changes.</description>
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      <description>The Appellate Tribunal CESTAT Mumbai ruled in favor of the appellant, a recipient of GTA service, in a case challenging a service tax demand for a specific period. The Tribunal held that the show-cause notice issued after a retrospective amendment was not legally sustainable, following the precedent set by a previous case. The impugned order was set aside, and the appeal was allowed, emphasizing the importance of issuing show-cause notices within the relevant period for compliance with retrospective legislative changes.</description>
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      <pubDate>Wed, 20 Feb 2013 00:00:00 +0530</pubDate>
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