https://www.taxtmi.com/caselaws?id=752365 The 2005 amendment to the Explanation under Section 65(105) is prospective and does not operate before 18.04.2006, so no recovery can be made for amounts alleged to be due for earlier periods. The High Court also noted that tax paid under the amendment for periods before that date may be claimed by refund, but the claim must first be examined by the competent authority on merits. The authority was directed to consider the application and decide it preferably within six months of receipt. en-us Tue, 16 Apr 2024 00:00:00 +0530 Thu, 09 May 2024 07:20:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752365 The 2005 amendment to the Explanation under Section 65(105) is prospective and does not operate before 18.04.2006, so no recovery can be made for amounts alleged to be due for earlier periods. The High Court also noted that tax paid under the amendment for periods before that date may be claimed by refund, but the claim must first be examined by the competent authority on merits. The authority was directed to consider the application and decide it preferably within six months of receipt. Case-Laws Service Tax Tue, 16 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752365