2017 (1) TMI 1720

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..... 08 - HELD THAT:- In the amending Act in the Service Tax Rules, 1944, vide Notification No. 19/2008-S.T., dated 10-5-2008, it has been stated that the said amendment will have retrospective effect. Prior to 10-5-2008 service tax was not demandable under Rule 6 of Service Tax Rules, 1994 on the basis of book entries made for Cenvat credit prior to the insertion explanation in Rule 6 with effect f .....

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..... assed by Commissioner of Customs Central Excise, Noida. 2. Heard the parties. 3. The admitted facts are that the appellant has booked the remittance of royalty in their books of accounts towards payment to be made to their associates. In the course of audit, which took place in the year 2009, the same was made known to the Revenue and on further enquiry from Shri. R.K. Sharma, Chief Manage .....

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..... stated that the said amendment will have retrospective effect. Accordingly, we find that the issue is wholly interpretational and it has been so held by the ld. Commissioner in the impugned order. Accordingly, we hold that the extended period of limitation is not invokable, in the facts and circumstances of the case. The appeal is allowed and impugned order is set aside with consequential benefits .....

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