https://www.taxtmi.com/forum/issue?id=1584 Central service tax notifications function as a uniform national instrument; if a notification is judicially held invalid it ceases to have force and regional branches cannot legitimately levy or collect tax under that notification, and the central character of the levy prevents divergent legal positions across different geographic areas absent specific statutory provision. en-us Tue, 03 Nov 2009 21:24:56 +0530 Thu, 23 Jan 2025 15:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1584 Central service tax notifications function as a uniform national instrument; if a notification is judicially held invalid it ceases to have force and regional branches cannot legitimately levy or collect tax under that notification, and the central character of the levy prevents divergent legal positions across different geographic areas absent specific statutory provision. Discussion-Forum Service Tax Tue, 03 Nov 2009 21:24:56 +0530 https://www.taxtmi.com/forum/issue?id=1584