https://www.taxtmi.com/caselaws?id=354662 An amendment widening the taxable value by covering book adjustments with an associated enterprise was held not to apply retrospectively, so service tax could not be demanded for periods before 10.05.2008; liability survived only for post-amendment adjustments already discharged with interest. For reverse-charge service tax on services received from foreign providers, cash payment was required and prior utilisation of Cenvat credit was not accepted, and the extended limitation period remained invocable where the prescribed payment method was not followed. Penalty objections tied to the full original demand did not survive after the pre-10.05.2008 demand was set aside. en-us Thu, 01 Feb 2018 00:00:00 +0530 Sat, 06 Apr 2019 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354662 An amendment widening the taxable value by covering book adjustments with an associated enterprise was held not to apply retrospectively, so service tax could not be demanded for periods before 10.05.2008; liability survived only for post-amendment adjustments already discharged with interest. For reverse-charge service tax on services received from foreign providers, cash payment was required and prior utilisation of Cenvat credit was not accepted, and the extended limitation period remained invocable where the prescribed payment method was not followed. Penalty objections tied to the full original demand did not survive after the pre-10.05.2008 demand was set aside. Case-Laws Service Tax Thu, 01 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354662