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2017 (1) TMI 1720 - CESTAT ALLAHABADDemand of Service Tax - remittance of royalty in their books of accounts towards payment to be made to their associates - service tax leviable for the past period, on reverse charge method - explanation to Rule 6 which came into effect from 10-5-2008 - HELD THAT:- In the amending Act in the Service Tax Rules, 1944, vide Notification No. 19/2008-S.T., dated 10-5-2008, it has been stated that the said amendment will have retrospective effect. Prior to 10-5-2008 service tax was not demandable under Rule 6 of Service Tax Rules, 1994 on the basis of book entries made for Cenvat credit prior to the insertion explanation in Rule 6 with effect from 10-5-2008. Extended period of limitation - HELD THAT:- The issue is wholly interpretational and it has been so held by the ld. Commissioner in the impugned order. Accordingly, the extended period of limitation is not invokable, in the facts and circumstances of the case. Demand not sustainable - appeal allowed - decided in favor of appellant.
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