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Entertainment World Developers Ltd. vs Union Of India on 21 September, 2011 cites

M/S Shubh Timb Steels Limited vs Union Of India And Another on 22 November, 2010

It has also been argued that retrospectivity was not permissible because this amendment to the definition of "taxable service" is not merely clarificatory but brings about a substantive liability of taxation upon the service providers. It has also been contended that by giving a retrospective effect to this amendment to the definition of "taxable service", the service provider is also saddled with liability to pay interest as well as penalty on the default in payment of service tax for the past period. These issues have been answered against the petitioners by detailed decisions of the Punjab and Haryana High Court, Bombay High Court, Gujarat High Court and Orissa High Court in Shubh Timb Steels Ltd. Vs. Union of India and others, (2010) 236 CTR (P&H) 562/37 VST 46, Retailers Association of India Vs. Union of India and others, W.P.No.2238/2010 decided on 4.8.2011, Cinemax India Limited through Director Vs. Union of Inda through Secretary, SCA.No.8032/2010 decided on 23.8.2011 and Utkal Builders Limited Vs. Union of India, W.P. (C).No.23155/2010 decided on 17.3.2011.
Punjab-Haryana High Court Cites 53 - Cited by 13 - Full Document

Retailers Association Of India (Rai vs Union Of India & Ors on 4 August, 2011

It has also been argued that retrospectivity was not permissible because this amendment to the definition of "taxable service" is not merely clarificatory but brings about a substantive liability of taxation upon the service providers. It has also been contended that by giving a retrospective effect to this amendment to the definition of "taxable service", the service provider is also saddled with liability to pay interest as well as penalty on the default in payment of service tax for the past period. These issues have been answered against the petitioners by detailed decisions of the Punjab and Haryana High Court, Bombay High Court, Gujarat High Court and Orissa High Court in Shubh Timb Steels Ltd. Vs. Union of India and others, (2010) 236 CTR (P&H) 562/37 VST 46, Retailers Association of India Vs. Union of India and others, W.P.No.2238/2010 decided on 4.8.2011, Cinemax India Limited through Director Vs. Union of Inda through Secretary, SCA.No.8032/2010 decided on 23.8.2011 and Utkal Builders Limited Vs. Union of India, W.P. (C).No.23155/2010 decided on 17.3.2011.
Bombay High Court Cites 48 - Cited by 9 - D Y Chandrachud - Full Document
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