Supreme Court rules Service Tax not retroactive for Engineering Consultancy

The Supreme Court dismissed the appeal to recover Service Tax for "Engineering Consultancy" in 1999, ruling that the law imposing Service Tax on service recipients was not retroactive, as it was enacted in 2002. The Customs, Excise and Service Tax Appellate Tribunal overturned the Service Tax demand.

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The Supreme Court dismissed the appeal seeking to recover Service Tax for "Engineering Consultancy" in 1999, as the law authorizing the levy of Service Tax on service recipients came into force in 2002 and did not have retrospective effect. The Customs, Excise and Service Tax Appellate Tribunal set aside the demand for Service Tax.

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