2018 (6) TMI 381

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..... isposed by this common order. 2.  The ld. Advocates appearing for the appellants submitted that demand of service tax has been raised on the reimbursable expenses which cannot be included in the total taxable value of services for levy of service tax. The issue stands settled by the judgment of the Honble Supreme Court in the case of Union of India Vs. Intercontinental Consultants and Technocrats Pvt. Ltd. vide Civil Appeal No. 2013 of 2014 dated 7.3.2018. The details of appeal, period and the amounts involved are as under:- Appeal No. Assessee Period of dispute Amount Involved ST/248/210 Mukesh Associates Oct. 2006 to March 2008 31,75,014/- ST/41202/2013 Diafina Enterprises April 2006 to March 2011 10,14,559/- ST/41149/ .....

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..... ve change brought about with the amendment to Section 67 and, therefore, has to be prospective in nature. On this aspect of the matter, we may usefully refer to the Constitution Bench judgment in the case of Commissioner of Income Tax (Central)-I, New Delhi v. Vatika Township Private Limited8 Wherein ti was observed as under: "27. A legislation, be it a statutory Act or a statutory rule or a statutory notification, may physically consists of words printed on papers. However, conceptually it is a great deal more than an ordinary prose. There is a special peculiarity in the mode of verbal communication by a legislation is not just series of statements, such as one finds in a work of fiction/non-fiction or even in a judgment of a court of law .....

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..... nciple against retrospectivity is the principle of "fairness", which must be the basis of every legal rule as was observed inn L 'Office Cherifien des Phosphates v. Yamashita-Shinnihon Steamship Co. Ltd. Thus, legislations which modified accrued rights or which impose obligations or impose new duties or attach a new disability have to be treated as prospective unless the legislative intent is clearly to give the enactment a retrospective effect; unless the legislation is for purpose of supplying an obvious omission in a former legislation or to explain a former legislation. We need not note the cornucopia of case law available on the subject because aforesaid legal position clearly emerges from the various decisions and this legal position .....

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