https://www.taxtmi.com/caselaws?id=77758 Retrospective validation of service tax on goods transport service for the 16.11.1997 to 1.6.1998 period, together with Section 71A and Rule 7A, was treated as creating a special recovery framework for the validated liability. The limitation for issuing recovery notices was therefore computed under the amended post-validation scheme, not under the ordinary return and payment provisions in Section 70, Rule 7, or Rule 6. Earlier relief based on L.H. Sugar was distinguished on the basis that those notices arose in a different statutory setting. The commentary states that validated tax liability could not be defeated by earlier procedural defects once cured by retrospective legislation. en-us Wed, 01 Sep 2010 00:00:00 +0530 Tue, 31 Oct 2023 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77758 Retrospective validation of service tax on goods transport service for the 16.11.1997 to 1.6.1998 period, together with Section 71A and Rule 7A, was treated as creating a special recovery framework for the validated liability. The limitation for issuing recovery notices was therefore computed under the amended post-validation scheme, not under the ordinary return and payment provisions in Section 70, Rule 7, or Rule 6. Earlier relief based on L.H. Sugar was distinguished on the basis that those notices arose in a different statutory setting. The commentary states that validated tax liability could not be defeated by earlier procedural defects once cured by retrospective legislation. Case-Laws Service Tax Wed, 01 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77758