Amendment in notification - retrospective effect or prospective? ...

Amendment in Notification No. 15/2002-S.T. Cannot Be Applied Retrospectively to Deny Benefits Available Under Original Notification.

June 26, 2017

Case Laws Service Tax AT

Amendment in notification - retrospective effect or prospective? - A benefit available on a plain reading of the notification cannot be denied retrospectively by issuing a notification. The Explanation introduced under N/N. 15/2002-S.T., dated 01.08.2002, therefore, takes effect only from the date of its issue - demand set aside

View Source

← Previous Next →

Amendment in notification - retrospective effect or prospective? ...

Amendment in Notification No. 15/2002-S.T. Cannot Be Applied Retrospectively to Deny Benefits Available Under Original Notification.

June 26, 2017

Case Laws Service Tax AT

You may also like:

The notification GSR 383(E) dated 19.04.2018 amended the relevant clause, which came into effect on the date of publication. Consequently, the Directorate had 90 days...

Refund claim of the duty - Notification No. 21/2002 - short supplied goods are not used in the manufacture of intended finished goods - Therefore, the benefit of...

HC determined that amendment to Section 197(15) of Companies Act 2013, replacing "punishable with fine" with "penalty" through Companies (Amendment) Act 2019, does not...

Denial the benefit of the exemption notification no. 45/2017-Cus and 46/2017-Cus - Re-importation of the goods - The appellant exported goods to Thailand but faced...

Benefit of abatement - N/N.15/2004- ST - Value of purchased material - Notification No. 15/2004-ST or for that matter 01/2006-ST, does not require proof of purchase of...

The HC ruled that the notification dated 31-10-2006, requiring C-Form production for tax exemption under Section 8(5) of the CST Act, would not apply to the petitioner...

CENVAT credit - chassis - denial on the ground that appellant have availed the benefit of N/N. 6/2002 - Explanation to Rule 3(7) of CCR has to be applied only in cases...

Seeks to amend Notifications No.56/2002-CE & No.57/2002-CE both dated 14.11.2002 so as to insert a sunset clause of 31.03.2016 and to deny the benefit of the exemption...

Mega Power Project - Exemption under Notification no. 21/2002 - Project Import - Import of ‘gas turbine components’ and ‘generator transformers’ - Benefit of exemption denied - AT

Benefit of SSI Notification denied - denial of claim for period of 26 days i.e., during 1.4.2002 to 26.4.2002 - the policy of the Government of exempting the subject...

Benefit of exemption under Notification 21/2002-Cus - Export and import of oil well equipments - merely because they have claimed benefit at the time of importation,...

The High Court allowed the petition and quashed the impugned order rejecting the petitioner's refund application for unutilized input tax credit. The court held that the...

Levy of penalty - During the impugned period i.e January 2003 to January 2005, there was no provision to impose penalty for issuance of invoices without supplying the...

The appellant supplied gear boxes to Mega Power Projects and availed exemption benefit under Notification No. 06/2006-C.E. dated 01.03.2006. The adjudicating authority...

Tax Exemption Notifications - Explanatory and/or clarificatory Notifications - second notification, therefore, being clarificatory would apply retrospectively to the...

Quick Updates: