https://www.taxtmi.com/highlights?id=32597 By incorporating the explanation in Rule 6, the restriction was imposed for the first time that in case of transaction between associated enterprises, service tax has to be paid immediately on entry of the transaction in the books of account, the said amendment will be considered as prospective in effect, otherwise the doctrine of 'fairness' would be defeated. - AT en-us Thu, 29 Dec 2016 12:20:21 +0530 Thu, 29 Dec 2016 12:20:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=32597 By incorporating the explanation in Rule 6, the restriction was imposed for the first time that in case of transaction between associated enterprises, service tax has to be paid immediately on entry of the transaction in the books of account, the said amendment will be considered as prospective in effect, otherwise the doctrine of 'fairness' would be defeated. - AT Highlights Service Tax Thu, 29 Dec 2016 12:20:21 +0530 https://www.taxtmi.com/highlights?id=32597