2014 (1) TMI 769 - AT - Service Tax

Liability to service tax - Retrospective or Prospective - Held that - activity of the appellant falling under explanation of Section 65(19) of Finance Act, 1994 does not create a liability retrospectively - Following decision of assessee s own case in 2009 (5) TMI 110 - CESTAT, NEW DELHI - UOI v. Martin Lottery Agencies Ltd. 2009 (5) TMI 1 - SUPREME COURT OF INDIA - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT NEW DELHI ruled that the explanation to Section 65(19) of the Finance Act, 1994 operates prospectively. The Tribunal considered this aspect in detail and found that it cannot create a liability retrospectively. The appeal was allowed, setting aside the impugned order.