Newly introduced service cannot be made taxable prior to the date of its introduction

CST Delhi Vs Perfect Realtions Ltd (CESTAT Delhi) The respondent arranges press conferences, interviews, press release, etc. The stand of the Revenue is that such activities will fall under the category of “Event Management Services” w.e.f. 01.10.2002 and further under the BAS with effect from 01.07.2003. There is no dispute that the activities of the appellant are squarely covered within the definition of “Public Relation Services”, which was made taxable w.e.f. 01.05.2006. The stand of the respondent is that a particular service which has been newly introduced cannot be made taxable ...