https://www.taxtmi.com/caselaws?id=173 Retrospective amendments under the Finance Act, 2000 were treated as validating service tax for the relevant past period, so liability arose for 16-11-1997 to 2-6-1998 with consequential interest on delayed payment. The Commissioner's review order under Section 84 of the Finance Act, 1994 was upheld as a valid exercise of power after the retrospective amendment, with no legal infirmity or denial of natural justice found. The service tax demand and interest were therefore sustained, and the challenge failed. en-us Mon, 22 Apr 2002 00:00:00 +0530 Thu, 10 Apr 2008 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173 Retrospective amendments under the Finance Act, 2000 were treated as validating service tax for the relevant past period, so liability arose for 16-11-1997 to 2-6-1998 with consequential interest on delayed payment. The Commissioner's review order under Section 84 of the Finance Act, 1994 was upheld as a valid exercise of power after the retrospective amendment, with no legal infirmity or denial of natural justice found. The service tax demand and interest were therefore sustained, and the challenge failed. Case-Laws Service Tax Mon, 22 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173