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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>C.B.E. & C. Clarifies Service Tax on Remittances: No Retrospective Effect u/s 65B, Finance Act 2012.</h1> The circular issued by the Central Board of Excise & Customs (C.B.E. & C.) on 10th July 2012 clarifies the application of service tax on remittances under the new legal framework effective from 1st July 2012. Concerns were raised by a government department that the circular might be misinterpreted to have a retrospective effect. The circular explicitly pertains to the 'negative list regime,' Section 65B of the Finance Act, and the Place of Provision of Services Rules, 2012, all effective from 1st July 2012. Therefore, it does not apply to periods before this date.
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