2018 (6) TMI 725

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..... appellant has to discharge service tax on the basis of book adjustments in the case of associated enterprises - The decision in the case of KELLY SERVICES INDIA PVT. LTD. VERSUS C.C.E., & S.T., GURGAON-II [2015 (10) TMI 2228 - CESTAT NEW DELHI], have settled the position of law with the amendment brought forth with effect from 10.5.2008 as being prospective in nature. Thus, the demand for the peri .....

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..... ere received from its associated enterprise during the said period. The department was of the view that the appellant is liable to pay service tax on the basis of debit entry/book adjustments received from the associated enterprises. Show cause notice was issued proposing to demand service tax, interest and also for imposing penalties. After due process of law, the original authority confirmed the .....

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..... ides. 5. The above decisions have settled the position of law with the amendment brought forth with effect from 10.5.2008 as being prospective in nature. Thus, the demand for the period prior to 10.5.2008 cannot sustain and requires to be set aside, which we hereby do. The appeal is allowed with consequential relief, if any. (Operative portion of the order was pronounced in open court) - .....

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