Meaning of a clarification?

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Querist : Anonymous

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Querist : Anonymous (Querist)
27 August 2015 Sir,

What is a service tax clarification?

Does a clarification in respect of a particular matter dates back or is only prospective in nature?


27 August 2015 normally prosepctive unless otherwise specifically stated to be retrospective.

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Querist : Anonymous

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Querist : Anonymous (Querist)
27 August 2015 Thanks, sir.

But I believe that a clarification is issued to clear doubts of an existing law and hence it must date back to the issue of the original law.

27 August 2015 In that case the clarification reads as : For the removal of doubt, this clarification is issued for section so and so and is made applicable with effect from so and so.

Else it is taken as prospectively, in line with the section implementation.

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Querist : Anonymous

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28 August 2015 Thanks....... it was helpful;

28 August 2015 you are most welcome.
.
.


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