The SUPREME COURT OF INDIA while deciding the Civil Appeal No. 3239 of 2009, on 05/05/09, in re : U.O.I. vs MARTIN LOTTERY AGENCIES LTD held as follows: -

QUOTE : It is therefore, evident that by reason of an explanation, a substantive law may also be introduced. If a substantive law is introduced, it will have no retrospective effect.

The notice issued to the assessee by the appellant has, thus, rightly been held to be liable to be set aside. Subject to the constitutionality of the Act, in view of the explanation appended to this, we are of the opinion that the service tax, if any, would be payable only with effect from May 2008 and not with retrospective effect. UNQUOTE

[for full text of the judgement, please click on http://www.taxesinindia.com and click on the citation taxind_2009_sc_ca_3239]

SUPREME COURT JUDGEMENT

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