https://www.taxtmi.com/caselaws?id=423 An explanation inserted into Notification No. 59/98-ST was treated as enlarging tax liability rather than merely clarifying existing coverage, so it was not regarded as retrospectively applicable on the face of the notification. Management consultant services rendered by practising chartered accountants were not shown to fall within the excluded category for the relevant period, giving the appellants a prima facie case that the service was not taxable before 1-8-2002. Interim relief was therefore granted by waiving predeposit and staying recovery during pendency. en-us Tue, 21 Feb 2006 00:00:00 +0530 Tue, 04 Oct 2016 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423 An explanation inserted into Notification No. 59/98-ST was treated as enlarging tax liability rather than merely clarifying existing coverage, so it was not regarded as retrospectively applicable on the face of the notification. Management consultant services rendered by practising chartered accountants were not shown to fall within the excluded category for the relevant period, giving the appellants a prima facie case that the service was not taxable before 1-8-2002. Interim relief was therefore granted by waiving predeposit and staying recovery during pendency. Case-Laws Service Tax Tue, 21 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423