https://www.taxtmi.com/caselaws?id=344547 Service tax demand on management consultancy and manpower recruitment services rendered by a practising chartered accountant for the period before 01.08.2002 was held unsustainable because Notification No. 59/98-ST exempted taxable services provided in professional capacity except those specifically excluded, and the services in question were not among the excluded categories. The Explanation inserted by Notification No. 15/2002-ST was treated as prospective only, since it did not expressly state retrospective effect. The earlier exemption could not be withdrawn retrospectively by the later amendment, and the Board's circular supported availability of the exemption for the relevant period. The impugned demand was therefore set aside and consequential relief followed. en-us Tue, 13 Jun 2017 00:00:00 +0530 Sat, 26 Aug 2017 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344547 Service tax demand on management consultancy and manpower recruitment services rendered by a practising chartered accountant for the period before 01.08.2002 was held unsustainable because Notification No. 59/98-ST exempted taxable services provided in professional capacity except those specifically excluded, and the services in question were not among the excluded categories. The Explanation inserted by Notification No. 15/2002-ST was treated as prospective only, since it did not expressly state retrospective effect. The earlier exemption could not be withdrawn retrospectively by the later amendment, and the Board's circular supported availability of the exemption for the relevant period. The impugned demand was therefore set aside and consequential relief followed. Case-Laws Service Tax Tue, 13 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344547