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2017 (6) TMI 1003 - AT - Service TaxAmendment in notification - retrospective effect or prospective? - Management Consultancy Service - Manpower Recruitment Service - N/N. 59/98 - whether the services of Management Consultant and Manpower Recruitment Agency provided by appellants in their professional capacity during the disputed period is taxable or not? - Held that: - the issue is settled by the decision of the Chennai Bench of the Tribunal in the case of M/s SB. Billimoria & Co, M/s. AF. Ferguson & Co Versus Commissioner of Service Tax, Chennai [2015 (4) TMI 217 - CESTAT CHENNAI], where it was held that A benefit available on a plain reading of the notification cannot be denied retrospectively by issuing a notification. The Explanation introduced under N/N. 15/2002-S.T., dated 01.08.2002, therefore, takes effect only from the date of its issue - demand set aside - appeal allowed - decided in favor of appellant.
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