https://www.taxtmi.com/caselaws?id=360670 The Tribunal allowed the appeal, ruling that the appellant was not liable to pay service tax under business auxiliary service for the period before the 2005 legislative amendment. The decision was based on the interpretation that the amendment introducing commission agent services should have prospective, not retrospective, effect. The Tribunal referred to relevant case law and held in favor of the appellant, setting aside the earlier order by the Commissioner of Central Excise, Gurgaon. en-us Wed, 25 Apr 2018 00:00:00 +0530 Mon, 21 May 2018 08:24:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360670 The Tribunal allowed the appeal, ruling that the appellant was not liable to pay service tax under business auxiliary service for the period before the 2005 legislative amendment. The decision was based on the interpretation that the amendment introducing commission agent services should have prospective, not retrospective, effect. The Tribunal referred to relevant case law and held in favor of the appellant, setting aside the earlier order by the Commissioner of Central Excise, Gurgaon. Case-Laws Service Tax Wed, 25 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360670