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2024 (2) TMI 304 - AT - Service TaxTaxability - scope of the term "gross amount charged" - Outstanding dues from Associated Enterprises as per Section 92A of the Income Tax Act, 1961 - HELD THAT:- The dispute herein is squarely covered in favour of Appellant/Assessee by the ruling of the Hon’ble Delhi High Court in the case of THE PR. COMMISSIONER OF GST, DELHI -SOUTH COMMISSIONERATE VERSUS MCDONALDS INDIA PVT. LTD. [2017 (10) TMI 514 - DELHI HIGH COURT] where it was held that The Court is satisfied that no error has been committed by the CESTAT in answering the issue in favour of the Assessee, viz., that the aforementioned amendments to the FA 1994 as well as the ST Rules cannot be made retrospective. The Impugned Order is set aside - appeal allowed.
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