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    <description>The Tribunal referred the matter of recovering Service Tax for goods transport service received years earlier to a Larger Bench due to conflicting opinions. The judgment emphasized the impact of retrospective amendments on time-barred cases and the need for a comprehensive review. The appellants argued that such amendments would not revive already time-barred cases, citing relevant precedents. The decision to seek further analysis by a Larger Bench underscores the complexity and significance of the legal issues at hand, aiming for a well-informed resolution.</description>
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