https://www.taxtmi.com/caselaws?id=225 SC upheld the constitutional validity of the service-tax levy as amended by the Finance Acts, rejecting the challenge that the amendments unlawfully overruled prior precedent. The Court held Parliament validly cured earlier infirmities, so the charging provisions now support taxation of users of goods-transport and clearing/forwarding services; differential collection mechanics did not violate Article 14. Recovery is limited to periods when levy was effective (goods transport: 16 Nov 1997-2 Jun 1998; clearing/forwarding up to 1 Sep 1999). Interest or penalty on outstanding dues accrues only if unpaid two weeks after the Court's order; paid taxes not refunded attract no interest or penalty. en-us Thu, 17 Mar 2005 00:00:00 +0530 Mon, 22 Sep 2025 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=225 SC upheld the constitutional validity of the service-tax levy as amended by the Finance Acts, rejecting the challenge that the amendments unlawfully overruled prior precedent. The Court held Parliament validly cured earlier infirmities, so the charging provisions now support taxation of users of goods-transport and clearing/forwarding services; differential collection mechanics did not violate Article 14. Recovery is limited to periods when levy was effective (goods transport: 16 Nov 1997-2 Jun 1998; clearing/forwarding up to 1 Sep 1999). Interest or penalty on outstanding dues accrues only if unpaid two weeks after the Court's order; paid taxes not refunded attract no interest or penalty. Case-Laws Service Tax Thu, 17 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=225