https://www.taxtmi.com/caselaws?id=209 The Tribunal allowed the appeals and overturned the Commissioner's order, absolving the service receiver from the obligation to pay the service tax on goods transport services following a retrospective amendment in the Finance Act, 2000. The decision was based on the interpretation that despite the retrospective effect of the Service Tax provisions, service tax could not be recovered from service receivers during a specific period, as established in a previous case law precedent. en-us Fri, 29 Oct 2004 00:00:00 +0530 Wed, 09 Sep 2015 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209 The Tribunal allowed the appeals and overturned the Commissioner's order, absolving the service receiver from the obligation to pay the service tax on goods transport services following a retrospective amendment in the Finance Act, 2000. The decision was based on the interpretation that despite the retrospective effect of the Service Tax provisions, service tax could not be recovered from service receivers during a specific period, as established in a previous case law precedent. Case-Laws Service Tax Fri, 29 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209