https://www.taxtmi.com/caselaws?id=83 Retrospective validation of service tax provisions by the Finance Act, 2000 was treated as sufficient to sustain the demand for service tax for the relevant period, because the amended sub-clauses were deemed to have been in force at all material times. Penalty, however, was not sustainable for the period when the Supreme Court had held the provisions ultra vires, since retrospective validation could not create penal liability for past conduct when no such liability existed under the law then operating. The tax demand was maintained, while the penalty was set aside. en-us Mon, 17 Jun 2002 00:00:00 +0530 Thu, 03 Jul 2008 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83 Retrospective validation of service tax provisions by the Finance Act, 2000 was treated as sufficient to sustain the demand for service tax for the relevant period, because the amended sub-clauses were deemed to have been in force at all material times. Penalty, however, was not sustainable for the period when the Supreme Court had held the provisions ultra vires, since retrospective validation could not create penal liability for past conduct when no such liability existed under the law then operating. The tax demand was maintained, while the penalty was set aside. Case-Laws Service Tax Mon, 17 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83