What happened to Circular No.113/2009 - ST
In the CBEC website, you will find Circular No. 114 after 112 in the Service Tax Circulars of 2009. What happened to Circular No 113? How did it go missing? Was it quietly withdrawn? Even if a circular is withdrawn/amended/superseded – the original circular is not withdrawn from public circulation. But why this Circular had been removed from the CBEC web site? Is it a new way of disowning what you do not want? Will someone clarify?