https://www.taxtmi.com/caselaws?id=342447 The court ruled in favor of the appellant, holding that the Explanation added to section 65(19) of the Finance Act, 1994 should not have retrospective effect. The judgment emphasized that the service tax liability only applies from May 2008 onwards, not before. The court also considered the timing of the appellant's services related to lottery activities in relation to changes in tax laws, ultimately allowing the appeal based on the specific timing of services provided. en-us Fri, 10 Mar 2017 00:00:00 +0530 Thu, 04 May 2017 08:04:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342447 The court ruled in favor of the appellant, holding that the Explanation added to section 65(19) of the Finance Act, 1994 should not have retrospective effect. The judgment emphasized that the service tax liability only applies from May 2008 onwards, not before. The court also considered the timing of the appellant's services related to lottery activities in relation to changes in tax laws, ultimately allowing the appeal based on the specific timing of services provided. Case-Laws Service Tax Fri, 10 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342447