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Service Tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Refund of Service tax - nature of amendment - retrospective or ...


Refund Amendment in Notification No. 41/2007-ST Not Retrospective; Effective Only from Actual Deletion Date.

April 1, 2016

Case Laws     Service Tax     AT

Refund of Service tax - nature of amendment - retrospective or prospective - Deletion of the condition of the Notification no. 41/2007 - ST is only reflective upon the legislative intent and would be effective only from the date of its actual deletion. - AT

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