https://www.taxtmi.com/caselaws?id=242346 The Tribunal allowed the Revenue's appeal against the order granting a refund claim to the respondents. The Tribunal held that the retrospective amendment to the Finance Act, 2000 affected the service tax liability of the respondents, making them not entitled to the refund. The decision was influenced by the Supreme Court ruling in the Laghu Udyog Bharti case, leading to the Tribunal setting aside the refund order and ruling in favor of the Revenue based on the retrospective amendment. en-us Fri, 04 Oct 2013 00:00:00 +0530 Mon, 06 Jan 2014 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242346 The Tribunal allowed the Revenue's appeal against the order granting a refund claim to the respondents. The Tribunal held that the retrospective amendment to the Finance Act, 2000 affected the service tax liability of the respondents, making them not entitled to the refund. The decision was influenced by the Supreme Court ruling in the Laghu Udyog Bharti case, leading to the Tribunal setting aside the refund order and ruling in favor of the Revenue based on the retrospective amendment. Case-Laws Service Tax Fri, 04 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242346