TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the demand of service tax in respect of Goods Transport Operator services, raised by show cause notice issued in May 2007 for the period 16.11.1997 to 02.06.1998, was barred by limitation.
Analysis: The demand was held to be governed by the limitation position arising from the retrospective amendment under Section 117 of the Finance Act, 2000. Since the notice was issued long after the normal limitation period for the relevant period, the demand could not be sustained.
Conclusion: The show cause notice and the consequential demand were barred by limitation and the appeal was allowed with consequential relief.
TaxTMI 
TaxTMI 
