https://www.taxtmi.com/caselaws?id=344732 The Tribunal ruled in favor of the appellants, holding that the services of Management Consultant and Manpower Recruitment Agency provided by Practicing Chartered Accountants were not taxable before 1.8.2002. The Tribunal emphasized that services not mentioned in Notification 59/98 are exempt until 1.8.2002, and legislative intent cannot be applied retrospectively. Therefore, the demand for service tax for the period 16.10.1998 to 1.8.2002 was deemed unjustified, and the appeal was allowed with any consequential relief. en-us Wed, 21 Jun 2017 00:00:00 +0530 Mon, 26 Jun 2017 09:42:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344732 The Tribunal ruled in favor of the appellants, holding that the services of Management Consultant and Manpower Recruitment Agency provided by Practicing Chartered Accountants were not taxable before 1.8.2002. The Tribunal emphasized that services not mentioned in Notification 59/98 are exempt until 1.8.2002, and legislative intent cannot be applied retrospectively. Therefore, the demand for service tax for the period 16.10.1998 to 1.8.2002 was deemed unjustified, and the appeal was allowed with any consequential relief. Case-Laws Service Tax Wed, 21 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344732