https://www.taxtmi.com/caselaws?id=435188 The Rajasthan High Court held that services provided under a contract before the levy of service tax should not attract service tax post the implementation date. The Tribunal found the demand on commission service time-barred due to limitation, as the appellant was not liable for service tax on franchise service post 01.07.2003. The appeal was allowed based on these findings, with legal precedent from cited judgments ensuring a fair decision. en-us Tue, 07 Feb 2023 00:00:00 +0530 Tue, 14 Mar 2023 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435188 The Rajasthan High Court held that services provided under a contract before the levy of service tax should not attract service tax post the implementation date. The Tribunal found the demand on commission service time-barred due to limitation, as the appellant was not liable for service tax on franchise service post 01.07.2003. The appeal was allowed based on these findings, with legal precedent from cited judgments ensuring a fair decision. Case-Laws Service Tax Tue, 07 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435188