Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (4) TMI 191 - AT - Service TaxSale of lottery tickets – appellant our attention to the provision of law contained in Section 65(19) of Finance Act, 1994 and submits that if at all lottery service is brought to the service tax in view of addition of explanation to sub-clause (ii) of Section 65(19), the appellant may be liable after w.e.f. 16-5-08 but not for the impugned period which is in the case 1-7-03 to 15-11-04 - Prima facie, we are of the view that such a provision may not be retrospective. - we waive requirement of pre-deposit
|