#Retrospective Amendment

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Feb 3, 2026 • 10:04 PM

Refund of Service Tax on Input Services | Retrospective Amendment Expands Eligibility : CESTAT Chennai

CESTAT Chennai holds that retrospective amendment to Notification No. 41/2012-ST expands 'specified services' to include head office services for exports. Refund claims cannot be rejected on quarter-wise restrictions or pre-amendment interpretations.

Amendments to Service Regulations Cannot Be Applied Retrospectively to Deny Promotion Rights : Madras High Court

Case Law Analysis

Jan 30, 2026 • 06:00 PM

Amendments to Service Regulations Cannot Be Applied Retrospectively to Deny Promotion Rights : Madras High Court

Madras High Court holds that retrospective application of service rule amendments denying promotion to surveyors violates accrued rights and established legal principles.

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#Retrospective Amendment

Refund of Service Tax on Input Services | Retrospective Amendment Expands Eligibility : CESTAT Chennai

Amendments to Service Regulations Cannot Be Applied Retrospectively to Deny Promotion Rights : Madras High Court

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