https://www.taxtmi.com/circulars?id=53452 The Supreme Court invalidated rules shifting service tax liability to receivers for Goods Transport Operators and Clearing & Forwarding Agents, creating refund entitlement. Refunds must be claimed under Section 11B by filing Prescribed Form "R" within six months of the judgment (27 July 1999). Valid claims filed in time are to be finalised within twelve weeks and refunded or credited to the Consumer Welfare Fund. No refunds arise for Goods Transport Operator services provided on or after the exemption effective date of 2 June 1998; Clearing & Forwarding services remain refundable where paid by receivers. en-us Fri, 10 Sep 1999 00:00:00 +0530 Fri, 08 May 2015 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53452 The Supreme Court invalidated rules shifting service tax liability to receivers for Goods Transport Operators and Clearing & Forwarding Agents, creating refund entitlement. Refunds must be claimed under Section 11B by filing Prescribed Form "R" within six months of the judgment (27 July 1999). Valid claims filed in time are to be finalised within twelve weeks and refunded or credited to the Consumer Welfare Fund. No refunds arise for Goods Transport Operator services provided on or after the exemption effective date of 2 June 1998; Clearing & Forwarding services remain refundable where paid by receivers. Circulars Service Tax Fri, 10 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53452