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Learn MoreFacts:
Appellant provided Custom House Agent (CHA) services. Service tax was demanded on certain reimbursements incurred by the Appellant. Appellant prayed that as per CBEC Circular, though issued for the period subsequent to the period in dispute, certain expenditure would be excludible for the value of taxable services on the satisfaction of certain conditions. Accordingly, in view of the said Circular, service tax demand should be NIL.
Held:
The Tribunal after observing the CBEC Circular to be clarificatory in nature, held that Circular can be applied retrospectively since it only clarifies the provisions of law already in existence. Accordingly, the order was set aside and remitted back for fresh determination.
Note-The Readers may note here that the Supreme Court in Suchitra Components Ltd. vs. CCE Guntur 2007 (208) ELT 321 (SC) held that a beneficial circular has to be applied retrospectively while an oppressive circular has to be applied prospectively.