https://www.taxtmi.com/caselaws?id=367401 The Appellate Tribunal CESTAT Chennai ruled on the retrospective application of an explanation to Rule 6(1) of the Service Tax Rules, 1994, deciding in favor of the appellant. The tribunal considered settled judgments supporting the retrospective operation of the amendment, including a relevant decision by the Hon'ble High Court of Delhi. The disputed service tax liability on payments to the holding company for technical services was set aside, with the appeal allowed and any consequential reliefs granted. Additionally, a miscellaneous application for a change in the cause-title of the respondent was approved, updating the jurisdiction and address details. en-us Mon, 25 Jun 2018 00:00:00 +0530 Thu, 20 Sep 2018 08:21:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367401 The Appellate Tribunal CESTAT Chennai ruled on the retrospective application of an explanation to Rule 6(1) of the Service Tax Rules, 1994, deciding in favor of the appellant. The tribunal considered settled judgments supporting the retrospective operation of the amendment, including a relevant decision by the Hon'ble High Court of Delhi. The disputed service tax liability on payments to the holding company for technical services was set aside, with the appeal allowed and any consequential reliefs granted. Additionally, a miscellaneous application for a change in the cause-title of the respondent was approved, updating the jurisdiction and address details. Case-Laws Service Tax Mon, 25 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367401