https://www.taxtmi.com/caselaws?id=210377 The Court upheld the Single Judge's decision, ruling that the respondents were only liable to pay service tax from 13.5.2005 onwards due to the lack of retrospectivity in the relevant provisions. The Court rejected the argument that the amendments introduced earlier were sufficient to levy tax from 1.1.2005, emphasizing the necessity of specific provisions mandating the filing of returns and payment of tax. As a result, the Writ Appeals were dismissed, and the liability of the respondents was declared effective from the specified date. en-us Tue, 02 Aug 2011 00:00:00 +0530 Thu, 31 Jul 2014 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210377 The Court upheld the Single Judge's decision, ruling that the respondents were only liable to pay service tax from 13.5.2005 onwards due to the lack of retrospectivity in the relevant provisions. The Court rejected the argument that the amendments introduced earlier were sufficient to levy tax from 1.1.2005, emphasizing the necessity of specific provisions mandating the filing of returns and payment of tax. As a result, the Writ Appeals were dismissed, and the liability of the respondents was declared effective from the specified date. Case-Laws Service Tax Tue, 02 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210377