Finance Act, 2005
Section 65(23) r/w 105(zr)- Pay service tax We are of the view that prior to the amendment made by the Finance Act of 2005 with effect from 16.06.2005, the appellant would not be liable to pay service tax on the service rendered by it in terms of Section 65(23) read with Section 105(zr) of the Act. .....Signode India Ltd. VS= Commr. Of Cen. Excise & Customs-II, [3 LM (SC) 42]
