2011 (5) TMI 88

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....learned counsel appearing for the appellants states that the lower appellate authority has considered the claim of the appellants that no service tax is payable by the individual appellant prior to 1.5.2006 as the amendment including any person made in Finance Act, 2006 was effective only from 1.5.2006. She further states that for the period of dispute from 1.5.006 to 30.9.2006 the appellants have....