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India: When at the time of retrospective amendment, no proceedings were pending, Show Cause Notice issued for recovery of Service tax after retrospective amendment is not sustainable PSL Ltd. Vs. Commissioner of Central Excise, Daman [2014 (11) TMI 84 – CESTAT Ahmedabad]

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India: When at the time of retrospective amendment, no proceedings were pending, Show Cause Notice issued for recovery of Service tax after retrospective amendment is not sustainable PSL Ltd. Vs. Commissioner of Central Excise, Daman [2014 (11) TMI 84 – CESTAT Ahmedabad]

http://www.a2ztaxcorp.com/wp-content/uploads/2014/12/Indirect-Tax-Other-Laws-Communique.pdf

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