https://www.taxtmi.com/caselaws?id=60 Retrospective validation of service tax under Section 117 of the Finance Act, 2000 was treated as governing the refund claim for Goods Transport Operator services, so the claim could not survive on the basis of the earlier levy position. Although the Deputy Commissioner had sanctioned the refund, it was credited to the Consumer Welfare Fund, and the appellate authority rejected the claim after considering the validating provision. The appellants did not show any stay of the revalidation by the Supreme Court. On that basis, the refund was held not payable and the appeal was dismissed. en-us Tue, 13 Feb 2001 00:00:00 +0530 Wed, 02 Jul 2008 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60 Retrospective validation of service tax under Section 117 of the Finance Act, 2000 was treated as governing the refund claim for Goods Transport Operator services, so the claim could not survive on the basis of the earlier levy position. Although the Deputy Commissioner had sanctioned the refund, it was credited to the Consumer Welfare Fund, and the appellate authority rejected the claim after considering the validating provision. The appellants did not show any stay of the revalidation by the Supreme Court. On that basis, the refund was held not payable and the appeal was dismissed. Case-Laws Service Tax Tue, 13 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60