Appellant Must Pay Service Tax from July 1 to September 9, 2004; Exemption Notifications Are Prospective Unless Specified.

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....Commercial Training Centre - It is trite law that exemption notifications have prospective effect unless it is explicitly provided that it is retrospective and the legislature provides for such retrospective operation - the appellant are liable to pay service tax for the period 1.7.2004 to 9.9.2004....