https://www.taxtmi.com/caselaws?id=256524 Retrospective validation of the goods transport operator service tax levy did not permit a fresh demand for the past period where the earlier levy had been struck down and the matter had not been kept alive under the then-existing scheme. The Tribunal followed High Court rulings and held that the later amendment to section 73 did not cure the defect for the disputed period, especially since the earlier notice had already been dropped without challenge. The revised show-cause notice for the recipient's liability was therefore not maintainable, and the penalties also failed because they were consequential to the demand. en-us Tue, 23 Dec 2014 00:00:00 +0530 Sun, 15 Feb 2015 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256524 Retrospective validation of the goods transport operator service tax levy did not permit a fresh demand for the past period where the earlier levy had been struck down and the matter had not been kept alive under the then-existing scheme. The Tribunal followed High Court rulings and held that the later amendment to section 73 did not cure the defect for the disputed period, especially since the earlier notice had already been dropped without challenge. The revised show-cause notice for the recipient's liability was therefore not maintainable, and the penalties also failed because they were consequential to the demand. Case-Laws Service Tax Tue, 23 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256524