Non-retroactive Application of Enhanced Service Tax Rate on Advances Received

VLCC Health Care Ltd  Vs Commissioner of GST & Central Excise (CESTAT Chennai)

Introduction: The case involves VLCC Health Care Ltd, which provides Health & Fitness Services and Beauty Parlour Services. The appellant had collected the entire cost of various packages in advance from clients. Service tax rates were revised from 8% to 12.24%. The dispute arose when the tax department alleged that the appellant should have paid service tax at the enhanced rate for services provided or to be provided aft

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