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2018 (9) TMI 1137 - AT - Service TaxJurisdiction - Whether the explanation to Rule 6 (1) of the Service Tax Rules, 1994, which was introduced with effect from 10.05.2008, would be retrospective or otherwise? - Held that:- Identical issue decided in the case of The Principal Commissioner of GST, Delhi Vs. McDonalds India Pvt. Ltd. [2017 (10) TMI 514 - DELHI HIGH COURT], where it was held that As per Rule 6, it is the date when the amount is credited/debited that is relevant and not the fact that the amount remains in the books. Any contrary interpretation would result in the provision being made retrospective, which was not the intention - appeal disposed off.
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