https://www.taxtmi.com/caselaws?id=171219 Service tax demand on goods transport operator services for the period 16.11.1997 to 02.06.1998, raised only in 2006, was treated as unsustainable because the statutory framework inserted by Rule 7A of the Service Tax Rules, 1994 and Section 158 of the Finance Act, 2003 did not authorise recovery in the manner attempted. The Gujarat High Court followed its earlier view that Section 73 of the Finance Act, 1994, as it then stood, could not be invoked to sustain the demand despite retrospective changes to the service tax scheme, and that no liability could be fastened merely for non-filing of return after registration where the statutory language was unclear. The Tribunal's finding of time bar was upheld. en-us Fri, 17 Sep 2010 00:00:00 +0530 Fri, 28 Apr 2017 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171219 Service tax demand on goods transport operator services for the period 16.11.1997 to 02.06.1998, raised only in 2006, was treated as unsustainable because the statutory framework inserted by Rule 7A of the Service Tax Rules, 1994 and Section 158 of the Finance Act, 2003 did not authorise recovery in the manner attempted. The Gujarat High Court followed its earlier view that Section 73 of the Finance Act, 1994, as it then stood, could not be invoked to sustain the demand despite retrospective changes to the service tax scheme, and that no liability could be fastened merely for non-filing of return after registration where the statutory language was unclear. The Tribunal's finding of time bar was upheld. Case-Laws Central Excise Fri, 17 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171219