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Service Tax - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Effective date of a Circular issued by the CBEC - It is not ...

Case Laws     Service Tax

September 11, 2023

Effective date of a Circular issued by the CBEC - It is not possible to accept the contention advanced on behalf of the department that the circular dated 23.08.2007 is retrospective in nature. The said Circular supersedes all the past Circulars, clarifications and communications on all technical issues. - the Circular dated 23.08.2007 is oppressive in nature and it is a settled principal of law that an oppressive Circular should be given only prospective effect. - AT

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