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

Case Laws Service Tax

June 26, 2017

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? ...

Case Laws Service Tax

June 26, 2017

You may also like:

100% EOU - purchase of certain machinery from another 100 % EOU - Effective date of amendment - From the date of notification or from retrospective effect - The...

The retrospective effect of the Notification dated 26.12.2013, issued subsequent to the import date, was examined. The amendment inserted the phrase "113 Kameng Hydro...

Effect of the amendment - Retrospective or prospective - It may be clarified that the expression “proceed to determine” is found in the amendment made to the KVAT Act...

Effect of Notification - Retrospective or Prospective effect - CENVAT Credit - capital goods - The Circular as relied upon by the Department to give this Notification a...

Final antidumping duty imposed after expiry of provisional notification with retrospective effect is valid

Cenvat Credit - Supply to SEZ - Amendment to rule 6 - whether retrospective or prospective - the amendment is clarificatory in nature - held as retrospective - HC

Refund of education cess - export - rebate of duty - amendment is prospective or retrospective – held that amendment is retrospective in nature - refund of education...

Deduction u/s 80IB - housing project - sale of flats to family members - application of restriction with retrospective effect or with prospective effect i.e 1.4.2010 -...

Amendments made to Section 40(a)(ia) by Finance Act, 2010 - Retrospective effect or Prospective effect - The amended section 40(a)(ia) expands and further liberalises...

100% EOU - Inter-unit transfer of goods - It is well settled that all notifications are prospective in nature, in the absence of giving any retrospective effect...

Rejection of refund claim of service tax - construction of Government buildings - refund arising as a result of restoration of exemption benefit of N/N/. 12/2012 and...

Denial of SSI Exemption - benefit of Notification No.9/2001 - goods falling under Chapter 93 were excluded from the scope of SSI benefit during the relevant period - ...

Allowability of Education cess paid - in the Finance Bill, 2022 introduced in the Parliament an amendment to Section 40 was proposed by insertion of Explanation 3 with...

Period of limitation for initiating assessment - amendment with retrospective effect - it can be inferred that the amendment in Section 40 by virtue of the Amendment...

Applicability of Rule 8(3A) of the CER, 2002 - prospective or retrospective - the rule is substantive in character since it relates to payment terms regarding duty and...

Quick Updates: