https://www.taxtmi.com/caselaws?id=363983 The Tribunal upheld the service tax liability on free SIM cards provided to distributors, calculating the demand based on the printed MRP. It found the retrospective application of the explanation attached to Rule 5 challenging, referencing case law to distinguish between substantive changes and clarifications. The Tribunal highlighted the need for clarity on the retrospective nature of amendments and the validity of the explanation in light of the main legislation. The imposition of interest and penalties was justified due to non-disclosure of taxable value, leading to the dismissal of the appeal based on tax liability and non-disclosure findings. en-us Wed, 18 Jul 2018 00:00:00 +0530 Mon, 17 Jun 2019 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363983 The Tribunal upheld the service tax liability on free SIM cards provided to distributors, calculating the demand based on the printed MRP. It found the retrospective application of the explanation attached to Rule 5 challenging, referencing case law to distinguish between substantive changes and clarifications. The Tribunal highlighted the need for clarity on the retrospective nature of amendments and the validity of the explanation in light of the main legislation. The imposition of interest and penalties was justified due to non-disclosure of taxable value, leading to the dismissal of the appeal based on tax liability and non-disclosure findings. Case-Laws Service Tax Wed, 18 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363983