https://www.taxtmi.com/article/detailed?id=81 The CBEC clarification barring reclassification of a single composite service after 1-6-2007 conflicts with Section 65A's rule that the most specific description prevails; a newly inserted works contract service entry effective 1-6-2007 indicates fresh coverage from that date, and therefore such services cannot be held taxable for periods before 1-6-2007 nor can a circular validate prior payments for periods when the statutory entry did not apply. en-us Sun, 06 Jan 2008 00:00:00 +0530 Thu, 05 Mar 2009 16:24:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=81 The CBEC clarification barring reclassification of a single composite service after 1-6-2007 conflicts with Section 65A's rule that the most specific description prevails; a newly inserted works contract service entry effective 1-6-2007 indicates fresh coverage from that date, and therefore such services cannot be held taxable for periods before 1-6-2007 nor can a circular validate prior payments for periods when the statutory entry did not apply. Articles Service Tax Sun, 06 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=81