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Refund Approved for Pre-2010 Event Services Taxed Under Finance Act 1994; Services Not Liable Before July 1, 2010.
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....Refund - programme producers service - refund claim allowed on the ground that the service was taxable as “commercial use or exploitation of an event service” which was incorporated in FA, 1994 only w.e.f. 1st July 2010 and hence not liable to tax for the prior period - refund allowed - AT....