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2018 (6) TMI 725 - AT - Service TaxProject management services - The department was of the view that the appellant is liable to pay service tax on the basis of debit entry/book adjustments received from the associated enterprises - Held that:- With effect from 10.5.2008, an amendment was brought out whereby the appellant has to discharge service tax on the basis of book adjustments in the case of associated enterprises - The decision in the case of KELLY SERVICES INDIA PVT. LTD. VERSUS C.C.E., & S.T., GURGAON-II [2015 (10) TMI 2228 - CESTAT NEW DELHI], have settled the position of law with the amendment brought forth with effect from 10.5.2008 as being prospective in nature. Thus, the demand for the period prior to 10.5.2008 cannot sustain and requires to be set aside - appeal allowed - decided in favor of appellant.
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