https://www.taxtmi.com/caselaws?id=342922 The Court allowed the appeal against the final order of CESTAT, directing the Respondent to refund the service tax paid by the Appellant for services received between 16th July, 1997, and 30th September, 1999. The Court held that the denial of the refund claim by the Commissioner (Appeals) and CESTAT was erroneous. The constitutional validity of the retrospective amendments to the Finance Act, 1994 was upheld, clarifying the tax liability for specific services. The Court emphasized adherence to legal principles and ordered the refund with interest to the Appellant within a specified timeframe. en-us Mon, 08 May 2017 00:00:00 +0530 Fri, 05 Jan 2018 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342922 The Court allowed the appeal against the final order of CESTAT, directing the Respondent to refund the service tax paid by the Appellant for services received between 16th July, 1997, and 30th September, 1999. The Court held that the denial of the refund claim by the Commissioner (Appeals) and CESTAT was erroneous. The constitutional validity of the retrospective amendments to the Finance Act, 1994 was upheld, clarifying the tax liability for specific services. The Court emphasized adherence to legal principles and ordered the refund with interest to the Appellant within a specified timeframe. Case-Laws Service Tax Mon, 08 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342922