https://www.taxtmi.com/highlights?id=50042 Demand of service tax on receipt of amount for Cancellation of Development agreement - 'Declared Service’ under Section 66 E(e) of the Finance Act - The declared service under 66E(e) was first introduced from 01.07.2012 while the agreements are prior to the said date. - The Rule 5 of the Point of Taxation Rule has thus no application in this case to create a change in an indirect way - Demand set aside. en-us Tue, 05 Nov 2019 10:45:38 +0530 Tue, 05 Nov 2019 10:45:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50042 Demand of service tax on receipt of amount for Cancellation of Development agreement - 'Declared Service’ under Section 66 E(e) of the Finance Act - The declared service under 66E(e) was first introduced from 01.07.2012 while the agreements are prior to the said date. - The Rule 5 of the Point of Taxation Rule has thus no application in this case to create a change in an indirect way - Demand set aside. Highlights Service Tax Tue, 05 Nov 2019 10:45:38 +0530 https://www.taxtmi.com/highlights?id=50042