https://www.taxtmi.com/caselaws?id=233471 Service tax demands raised on a recipient for the period 16-11-1997 to 2-6-1998 were found unsustainable where the notices were issued after retrospective amendments but the governing recovery provision, as applied by the courts, did not validly support such action for that period. The text notes that liability had initially been sought under Rule 2(d)(xvii) of the Service Tax Rules, 1994, although the statutory scheme then contemplated collection from the service provider. In light of High Court rulings on non-maintainability, notices issued in 2004 or later could not be sustained, the demand was held not maintainable, and the appeal was allowed. en-us Tue, 22 May 2012 00:00:00 +0530 Thu, 02 May 2013 10:28:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233471 Service tax demands raised on a recipient for the period 16-11-1997 to 2-6-1998 were found unsustainable where the notices were issued after retrospective amendments but the governing recovery provision, as applied by the courts, did not validly support such action for that period. The text notes that liability had initially been sought under Rule 2(d)(xvii) of the Service Tax Rules, 1994, although the statutory scheme then contemplated collection from the service provider. In light of High Court rulings on non-maintainability, notices issued in 2004 or later could not be sustained, the demand was held not maintainable, and the appeal was allowed. Case-Laws Service Tax Tue, 22 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233471