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2009 (5) TMI 110 - CESTAT, NEW DELHIService of business auxiliary - activity of sale of lottery tickets - application of explanation inserted to sub-clause (ii) of section 65 (19) of the Finance Act 1994 - the submission of the revenue is that the explanation should be read as a Legislation with retrospective effect. Contrary is the view of the appellant. - We have already stated yesterday that there is no intendment about tax nor there is equity. The subject of state should be brought to the ambit of the tax by express provision of law. - Therefore, the matter needs thorough examination on the touch stone of the law. – stay is granted
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