Addition of ‘speed post’ as valid mode of service is clarificatory and retrospective in nature, rule

Service Tax : Addition of term "speed post" in section 37C of Central Excise Act, 1944 by Finance Act, 2013 is : (a) clarificatory, (b) procedural for purpose of communication of decisions, etc.; (c) curative, as various High Court had already held that service through 'speed post' was a valid mode; hence, same is retrospective