https://www.taxtmi.com/caselaws?id=115283 Retrospective validation of a service tax levy displaced the basis of a refund claim, because amounts paid under the validated provisions were treated as paid under valid law. The earlier challenge based on the ultra vires nature of Rule 2(1)(d) of the Service Tax Rules, 1944 could not survive once Sections 116 and 117 of the Finance Act, 2000 were upheld and given retrospective effect. On that footing, the refund of service tax already paid was held inadmissible, and the order rejecting refund required no interference. en-us Mon, 02 May 2005 00:00:00 +0530 Fri, 25 May 2012 16:23:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115283 Retrospective validation of a service tax levy displaced the basis of a refund claim, because amounts paid under the validated provisions were treated as paid under valid law. The earlier challenge based on the ultra vires nature of Rule 2(1)(d) of the Service Tax Rules, 1944 could not survive once Sections 116 and 117 of the Finance Act, 2000 were upheld and given retrospective effect. On that footing, the refund of service tax already paid was held inadmissible, and the order rejecting refund required no interference. Case-Laws Service Tax Mon, 02 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115283