2024 (5) TMI 418

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..... of the Finance Act, 1994, introduced by the Finance Act, 2005 and the provisions of Rule 2(1)(d)(iv) of the Service Tax Rules, 1994 - prospective or retrospective effect - refund of tax paid pursuant to the said amendment - respondents submits that the petitioner would not be entitled to the refund - HELD THAT:- The petitioner may agitate the same before the authority concerned. As various aspects .....

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..... respondents. 2. The petitioner is challenging the Explanation under Section 65(105) of the Finance Act, 1994, introduced by the Finance Act, 2005 and the provisions of Rule 2(1)(d)(iv) of the Service Tax Rules, 1994 as ultra vires. 3. Learned counsel for the petitioner and learned counsel for the respondents are ad idem that the Supreme Court has held that this amendment, which is prospective in .....

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