https://www.taxtmi.com/caselaws?id=252767 Retrospective amendment of the service tax provisions did not, by itself, authorise recovery from the recipient of Goods Transport Agency services where no proceedings were pending when the amendment took effect. The Tribunal held that the demand mechanism under Section 73 of the Finance Act, 1994 could not be used to fasten liability in those circumstances, and followed the High Court view relied on by the assessee. A show cause notice issued in 2007 for the earlier period was therefore unsustainable, and the demand and penalties were set aside. en-us Wed, 19 Mar 2014 00:00:00 +0530 Mon, 03 Nov 2014 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252767 Retrospective amendment of the service tax provisions did not, by itself, authorise recovery from the recipient of Goods Transport Agency services where no proceedings were pending when the amendment took effect. The Tribunal held that the demand mechanism under Section 73 of the Finance Act, 1994 could not be used to fasten liability in those circumstances, and followed the High Court view relied on by the assessee. A show cause notice issued in 2007 for the earlier period was therefore unsustainable, and the demand and penalties were set aside. Case-Laws Service Tax Wed, 19 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252767