https://www.taxtmi.com/caselaws?id=203336 Service tax could not be demanded from the recipient of goods transport operator services for the relevant earlier period because the liability originally rested on the service provider, and the recipient's liability was introduced only by later amendments to sections 68 and 71A of the Finance Act, 1994. For that period, the statutory scheme did not clearly fasten default on the assessee or authorise the demand raised under section 73 as then applicable, so the Tribunal's conclusion that the demand was unsustainable was upheld. No interference was warranted on the ground that the Tribunal's order was cryptic, as no substantial question of law arose. en-us Thu, 01 Jul 2010 00:00:00 +0530 Thu, 19 May 2011 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203336 Service tax could not be demanded from the recipient of goods transport operator services for the relevant earlier period because the liability originally rested on the service provider, and the recipient's liability was introduced only by later amendments to sections 68 and 71A of the Finance Act, 1994. For that period, the statutory scheme did not clearly fasten default on the assessee or authorise the demand raised under section 73 as then applicable, so the Tribunal's conclusion that the demand was unsustainable was upheld. No interference was warranted on the ground that the Tribunal's order was cryptic, as no substantial question of law arose. Case-Laws Service Tax Thu, 01 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203336