https://www.taxtmi.com/caselaws?id=167 Retrospective validation of the service tax levy on clearing and forwarding agents sustained the tax demand, but the validating fiction did not automatically extend to penal consequences. A retrospective enactment may confirm tax liability for an earlier period, yet penalty cannot be imposed merely because the levy was later validated where the period in question was treated as invalid. The legal effect is that the underlying demand remained enforceable, but penalty was not sustainable on the basis of the retrospective amendment alone. en-us Tue, 19 Aug 2003 00:00:00 +0530 Thu, 10 Apr 2008 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167 Retrospective validation of the service tax levy on clearing and forwarding agents sustained the tax demand, but the validating fiction did not automatically extend to penal consequences. A retrospective enactment may confirm tax liability for an earlier period, yet penalty cannot be imposed merely because the levy was later validated where the period in question was treated as invalid. The legal effect is that the underlying demand remained enforceable, but penalty was not sustainable on the basis of the retrospective amendment alone. Case-Laws Service Tax Tue, 19 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167