2022 (6) TMI 1128

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..../S SEEKEND CHITS PVT LTD, M/S MONEY LINE KURIES PVT LTD, SWADESHI CHITTIES PVT LTD, M/S KUTTANELLUR ASHA KURIES PVT LTD, M/S JYOTHIS KURIES INDIA PVT LTD, M/S JANANANMA KURIES PVT LTD, M/S PARAVATTANI KURIES PVT LTD, M/S MUDAPPILAVU KURIES PVT LTD, M/S HI-LINEKURIES PVT LTD, M/S KEYNES AND LOANS PVT LTD, M/S SOVEREIGN KURIES PVT LTD, M/S GOLD LAND KURIES (INDIA) PVT LTD, M/S PUTHUR PENTA CHITS PVT....

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.... brought about to the definition of the word 'service' from 15.06.2015 onwards, service tax is payable on Chit Fund. Relying on the aforesaid decision, a Division Bench of this Court, in its judgment in Writ Appeal No.273 of 2013 held that the amendment brought about to the definition of service cannot be said to be clarificatory and there can be no retrospective operation given to such amendment.....