https://www.taxtmi.com/caselaws?id=449153 The Tribunal ruled in favor of the Appellant/Assessee, overturning the Commissioner's order that demanded service tax, interest, and penalties on transactions with Associated Enterprises. The Tribunal's decision was influenced by a precedent set by the Delhi HC, which supported the Appellant's argument that the amendments to the Finance Act, 1994, and Service Tax Rules, 1994, were not applicable retrospectively. Consequently, the Tribunal granted the Appellant/Assessee consequential benefits as per the law. en-us Thu, 17 Aug 2023 00:00:00 +0530 Wed, 07 Feb 2024 06:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449153 The Tribunal ruled in favor of the Appellant/Assessee, overturning the Commissioner's order that demanded service tax, interest, and penalties on transactions with Associated Enterprises. The Tribunal's decision was influenced by a precedent set by the Delhi HC, which supported the Appellant's argument that the amendments to the Finance Act, 1994, and Service Tax Rules, 1994, were not applicable retrospectively. Consequently, the Tribunal granted the Appellant/Assessee consequential benefits as per the law. Case-Laws Service Tax Thu, 17 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449153