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    <title>First victim of retrospective amendment in Service Tax - &#039;Great Lake Institute of Management&#039;</title>
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    <description>The tribunal held Great Lakes Institute of Management to be a charitable organization whose primary activity is public utility educational services rather than a profit motivated commercial concern, and allowed the appeal against service tax demand; the Supreme Court, in view of a later retrospective amendment, remanded the case for de novo consideration under the amended statute.</description>
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      <description>The tribunal held Great Lakes Institute of Management to be a charitable organization whose primary activity is public utility educational services rather than a profit motivated commercial concern, and allowed the appeal against service tax demand; the Supreme Court, in view of a later retrospective amendment, remanded the case for de novo consideration under the amended statute.</description>
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