MANIT Exempt from Service Tax; Retrospective Definition Change Misinterpreted by Commissioner (Appeals.

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....Exemption from service tax - MANIT is an Educational Institute of National Importance - The substitution vide Notification No.02/2014-ST dated 30.01.2014, of the definition of “Governmental Authority‟ is made, the same shall have the retrospective effect, as substitution relates to the date of original notification as per the Rules of the Interpretation - the Commissioner (Appeals) has erred in holding that substituted definition of Governmental Authority shall not have the retrospective effect. - AT....