https://www.taxtmi.com/caselaws?id=289288 The Tribunal allowed the appeal by M/s. Terex Equipments P. Ltd., setting aside the demand for service tax on royalty payments made to associates before 10-5-2008. The Tribunal held that the retrospective effect of the amendment in the Service Tax Rules did not apply, and the extended period of limitation was not applicable. Additionally, the Tribunal found that service tax was not demandable based on book entries made before the relevant amendment. The impugned order was set aside, and consequential benefits were granted to the appellant. en-us Mon, 23 Jan 2017 00:00:00 +0530 Fri, 24 Jul 2020 08:00:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289288 The Tribunal allowed the appeal by M/s. Terex Equipments P. Ltd., setting aside the demand for service tax on royalty payments made to associates before 10-5-2008. The Tribunal held that the retrospective effect of the amendment in the Service Tax Rules did not apply, and the extended period of limitation was not applicable. Additionally, the Tribunal found that service tax was not demandable based on book entries made before the relevant amendment. The impugned order was set aside, and consequential benefits were granted to the appellant. Case-Laws Service Tax Mon, 23 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289288