If Act exclude a service from service tax than same can not be imposed by virtue of any circular

Kasturi & Sons Ltd Vs Union Of India & others (Madras High Court)- Dated: 24-02-2011 – Service Tax Maintenance of Software – Applicability before 1.6.2007 – Circular no. 81/2/2005-ST, Dated : October 7, 2005 – Held that: It is not the case of revenue that when the amendment was brought in the Finance Act, it was given retrospective effect and even the altered definition of the term, ‘goods’ in the amendment of 2007 in the Finance Act, 1994 under section 65(105)(zzg) also was not given retrospective effect and hence, it cannot be said that the impugned circul...