https://www.taxtmi.com/article/detailed?id=1204 The levy on goods transport operator services shifted tax incidence to service recipients and was struck down by the Supreme Court, prompting withdrawal and directions for refunds. Parliament enacted retrospective amendments and specific return and rule provisions to validate past collections, deny or recover refunds, and permit issuance of show cause notices tied to the new return obligation. Conflicting tribunal decisions on limitation and validity of post-amendment notices persist, leaving the legal position unsettled. en-us Thu, 10 Mar 2011 21:55:06 +0530 Fri, 11 Mar 2011 10:34:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1204 The levy on goods transport operator services shifted tax incidence to service recipients and was struck down by the Supreme Court, prompting withdrawal and directions for refunds. Parliament enacted retrospective amendments and specific return and rule provisions to validate past collections, deny or recover refunds, and permit issuance of show cause notices tied to the new return obligation. Conflicting tribunal decisions on limitation and validity of post-amendment notices persist, leaving the legal position unsettled. Articles Service Tax Thu, 10 Mar 2011 21:55:06 +0530 https://www.taxtmi.com/article/detailed?id=1204