https://www.taxtmi.com/caselaws?id=343845 The Tribunal ruled in favor of the appellant, holding that services introduced under a new category cannot be taxed retrospectively under prior categories. The demand for service tax, education cess, interest, and penalties for the period before the introduction of the new service tax levy under the category of maintenance or management of immovable property was deemed unjustified. The impugned order was set aside, and the appeal was allowed. en-us Tue, 02 May 2017 00:00:00 +0530 Tue, 30 May 2017 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343845 The Tribunal ruled in favor of the appellant, holding that services introduced under a new category cannot be taxed retrospectively under prior categories. The demand for service tax, education cess, interest, and penalties for the period before the introduction of the new service tax levy under the category of maintenance or management of immovable property was deemed unjustified. The impugned order was set aside, and the appeal was allowed. Case-Laws Service Tax Tue, 02 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343845