Retrospective amendment of service tax notification validates prior actions and enables refunds where tax would not have been collected. The amendment retrospectively validates specified changes to a service tax notification, deeming actions under that notification during the stated interval to be valid as if the amended notification had been in force; it mandates refunds of service tax collected that would not have been collected but for the amendment and prescribes a one-year limitation for refund claims from the Finance Bill's presidential assent, while deeming the Central Government to have had retrospective amendment power for these purposes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Retrospective amendment of service tax notification validates prior actions and enables refunds where tax would not have been collected.
The amendment retrospectively validates specified changes to a service tax notification, deeming actions under that notification during the stated interval to be valid as if the amended notification had been in force; it mandates refunds of service tax collected that would not have been collected but for the amendment and prescribes a one-year limitation for refund claims from the Finance Bill's presidential assent, while deeming the Central Government to have had retrospective amendment power for these purposes.
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