https://www.taxtmi.com/caselaws?id=115519 The Tribunal ruled in favor of the appellants, finding them not liable to pay service tax for services received from M/s. Cadbury Schweppes Overseas Ltd. during the period from July 1997 to September 2001. The Tribunal determined that the amendment to the Service Tax Rules, which made the service recipient liable for tax, was prospective and came into effect after the disputed period. As a result, the demand and penalty imposed were deemed unsustainable, and the appeal was allowed based on the retrospective application of the Service Tax Rules. en-us Thu, 18 Aug 2005 00:00:00 +0530 Wed, 30 May 2012 16:50:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115519 The Tribunal ruled in favor of the appellants, finding them not liable to pay service tax for services received from M/s. Cadbury Schweppes Overseas Ltd. during the period from July 1997 to September 2001. The Tribunal determined that the amendment to the Service Tax Rules, which made the service recipient liable for tax, was prospective and came into effect after the disputed period. As a result, the demand and penalty imposed were deemed unsustainable, and the appeal was allowed based on the retrospective application of the Service Tax Rules. Case-Laws Service Tax Thu, 18 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115519