https://www.taxtmi.com/caselaws?id=171134 Show cause notices for service tax on Goods Transport Agency services were held invalid because they were issued before the statutory window for initiation had opened under the relevant provisions. The later validating amendment to Section 73(1)(a) of the Finance Act, 1994 did not cure notices already issued outside the permissible period. The earlier appellate and tribunal view was therefore affirmed in substance, and the Revenue's challenge failed, leaving the demand unsustainable in law. en-us Thu, 24 Oct 2013 00:00:00 +0530 Wed, 01 Jul 2015 18:41:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171134 Show cause notices for service tax on Goods Transport Agency services were held invalid because they were issued before the statutory window for initiation had opened under the relevant provisions. The later validating amendment to Section 73(1)(a) of the Finance Act, 1994 did not cure notices already issued outside the permissible period. The earlier appellate and tribunal view was therefore affirmed in substance, and the Revenue's challenge failed, leaving the demand unsustainable in law. Case-Laws Service Tax Thu, 24 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171134