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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 2000 Enforces Retroactive Service Tax on Transport and Clearing Services; Refunds Recoverable with Interest.</h1> The Finance Bill 2000 has been enacted as the Finance Act 2000, receiving presidential assent. Clause 112 of the Finance Bill, concerning Service Tax, is now Section 116 of the Finance Act. The Act retroactively applies service tax to services by goods transport operators and clearing and forwarding agents from July 16, 1997, to October 16, 1998. Any service tax refunded due to court orders before the Act's enactment is recoverable within 30 days, with a 24% annual interest on late payments. Trade associations are urged to inform their members of these details.
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