“limitation of benefits clause”
The decision most relied on for limitation of benefits clause is Star India Private Limited v. Chief Commissioner of Central Excise (280 ITR 321), cited in 47 judgments on BharatTax.
Leading authorities on limitation of benefits clause
The Supreme Court holds that while the Legislature can enact laws retrospectively, this power does not normally extend to creating an offence or penal liability retroactively, nor to withdrawing a benefit already granted under a statute through retrospective amendment.
Fees for technical services are taxable only when the recipient can independently provide the same services without the service provider's assistance, after the services are rendered. Managerial or consultancy services that do not involve or transmit technology are not taxable as fees for technical services.
