2018 (9) TMI 1137

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..... (AR) for the Respondent. ORDER Per Bench After hearing both sides, we find that the dispute revolves on 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. For the transactions for the period after 10.05.2008, the appellants had paid service tax since the said transaction was entered into .....

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..... s. 3. We find that the ratio laid down by the Hon'ble High Court of Delhi will apply to the facts of this appeal also. Accordingly, the impugned order is set aside and the appeal allowed with consequential reliefs, if any. 4. The miscellaneous application seeking change of cause-title of the respondent is filed by the department due to change in jurisdiction and address of the respondent. The pr .....

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